Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 5

Payroll Authorization in a Computerized System. Two accountants were discussing control activities and tests of controls for payroll systems. The senior accountant in charge of the engagement said: "It is impossible to determine who authorizes transactions when the payroll account is computerized."
Required:
Evaluate the senior accountant's statement about control in a computerized payroll system. List the points in the flow of payroll information where authorization takes place.