Exam 12: Auditing the Human Resource Management Process

An auditor would consider internal control over an entity's payroll procedures to be ineffective if the payroll department supervisor is responsible for

During the current year being audited, Hitech, Inc. changed from a conventional payroll punch clock to a computerized payroll time system. Factory employees now record time in and out with magnetic cards and the IT system automatically updates all payroll records. Because of this change

Possible misstatements related to the occurrence assertion for payroll transactions include all of the following except:

In the weekly computer run to prepare payroll checks, a check was printed for an employee who had been terminated the previous week. Which of the following controls, if properly utilized, would have been most effective in preventing the error or ensuring its prompt detection?