A special supervisor's password is required in order to add a new employee to the personnel data master file. This control relates primarily to the:
A) existence or occurrence assertion.
B) completeness assertion.
C) presentation and disclosure.
D) valuation or measurement assertion.

Question

Quizplus · Accepted Answer

The requirement for a special supervisor's password to add a new employee to the personnel data master file primarily relates to the existence or occurrence assertion. This control ensures that only authorized entries (in this case, new employees) are made, thereby verifying that the data in the file actually exists and has occurred as recorded.

A Special Supervisor's Password Is Required in Order to Add