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• Question 74 Auditing by testing the input and output of a computer
system instead of the computer program itself will
• Question 75 An auditor anticipates assessing control risk at a low
level in a computerized environment. Under these circumstances, on
which of the following controls would the auditor initially focus?
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ACC 544 Week 6 Quiz (Internal Controls)
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ACC 544 Week 6 Quiz (Internal Controls)
• Question 1 Which of the following payroll control activities would
most effectively ensure that payment is made only for work performed?
• Question 2 Effective internal control over the payroll function would
include which of the following?
• Question 3 One of the auditor’s objectives in observing the actual
distribution of payroll checks is to determine that every name on the
payroll is that of a bona fide employee. The payroll observation is an
auditing procedure that is generally performed for which of the
following reasons?
• Question 4 A large retail enterprise has established a policy which
requires that the paymaster deliver all unclaimed payroll checks to the
internal auditing department at the end of each payroll distribution
day. This policy was most likely adopted in order to
• Question 5 In the audit of which of the following types of profit-
oriented enterprises would the auditor be most likely to place special
emphasis on testing the controls over proper classification of payroll
transactions?