In an audit engagement, a group of internal auditors used an integrated test facility to test payroll processing. The auditors identified the key controls and processing steps in the computer software, and then developed test data. Over the course of 24 months, they submitted test transactions on a regular basis but did not find any differences between payroll processing and integrated test facility results. Based on the data, what can the auditors conclude?
A) Payments to employees during the 24-month period were all correct.
B) The computer application and its control procedures correctly processed payroll over the 24-month period.
C) Employees are properly submitting their hours to payroll.
D) The computer software is flawed.

Question

Quizplus · Accepted Answer

The auditors can conclude that the computer application and its control procedures correctly processed payroll over the 24-month period, as there were no differences found between the payroll processing and the integrated test facility results.

In an Audit Engagement, a Group of Internal Auditors Used