Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 12

An auditor who is testing IT controls in a payroll system would most likely use test data (discussed in Advanced Module 2 in Chapter 7) that contain conditions such as
A) Deductions not authorized by employees.
B) Overtime not approved by supervisors.
C) Time cards with invalid job numbers.
D) Payroll checks with unauthorized signatures.