ACC 544 EDU Great Stories /acc544edu.com ACC 544 EDU Great Stories /acc544edu.com | Page 23

• Question 73 Which of the following is not a major reason for
maintaining an audit trail for a computer system?
• 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