When auditing the payroll and personnel cycle, tests of controls are routinely performed.

Name: When auditing the payroll and personnel cycle, tests of controls are routinely performed.
Brand: Quizplus
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Question

Quizplus · Accepted Answer

Tests of controls are routinely performed when auditing the payroll and personnel cycle, in order to obtain assurance that relevant controls are in place and operating effectively. These tests include inquiries, observations, inspection of documents and processes, and reperformance of control procedures.

When Auditing the Payroll and Personnel Cycle, Tests of Controls