An Auditor Analyzed a Payroll System's Data Files for Unusual

Multiple Choice

An auditor analyzed a payroll system's data files for unusual activity, such as excessive overtime hours, unusual fluctuations in pay rates, and excessive vacation time. The application controls being verified by this analysis are:

A) Edit and validation controls.
B) Rejected and suspense item controls.
C) Controls over update access to the database.
D) Programmed balancing controls.