Which of the following is the best way for an auditor to determine that every name on a company's payroll is that of a bona fide employee presently on the job?
A) Examine personnel records for accuracy and completeness.
B) Examine employees' names listed on payroll accounting records.
C) Make a surprise observation of the company's regular distribution of paychecks.
D) Visit the working areas and confirm with employees their badge or identification numbers.
Correct Answer:
Verified
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