Which of the Following Misstatements in the Payroll Cycle Could

Multiple Choice

Which of the following misstatements in the payroll cycle could be detected during the audit of payroll transactions (but would not be discovered as part of the audit of the bank reconciliation) ?

A) failure to include outstanding payroll cheques on the outstanding cheque list
B) overpayment of Receiver General payments received after the year end but recorded as cash receipts in the current year
C) unclaimed payroll cheques recorded as a deposit near the end of the year,but reconciled as deposits in transit
D) payment to fictitious employees that had been set up by the payroll supervisor