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Accounting Software Starts with the Population of Payroll Disbursements and Develops

Question 2

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Accounting software starts with the population of payroll disbursements and develops a one-for-one match with underlying approved hours worked.A report is generated each pay period disclosing any payroll that is not supported by hours worked.The employee number is also compared with the approved master payroll file.A report is generated listing any transactions that are not supported by underlying documents or files.This is a description of a control over which of the following assertions for the payroll process?


A) Accuracy of payroll
B) Completeness of payroll
C) Occurrence of payroll
D) Completeness of payroll payables

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