Multiple Choice
Effective internal control over the payroll function would include which of the following?
A) Total time recorded on time sheets should be reconciled to job reports by employees responsible for those specific jobs.
B) Payroll Department employees should be supervised by the management of the Human Resource Department.
C) Payroll Department employees should be responsible for maintaining employee personnel records.
D) Total time spent on jobs should be compared with total time indicated on time sheets.
Correct Answer:

Verified
Correct Answer:
Verified
Q34: Generally, is the inherent risk level for
Q35: Payroll-related expenses normally are not a material
Q36: Vouching selected items from the payroll register
Q37: Tests of details of transactions are often
Q38: Comparing amounts selected from the payroll account
Q40: Comparing selected items from the payroll register
Q41: An auditor would consider internal control over
Q42: In determining the effectiveness of an entity's
Q43: Which of the following could test the
Q44: Tracing a sample of time sheets before