An auditor who is testing IT controls in a payroll system would most likely use test data that contains conditions such as:
A) deductions not authorised by employees.
B) overtime not approved by supervisors.
C) time tickets with invalid job numbers.
D) payroll cheques with unauthorised signatures.

Question

Quizplus · Accepted Answer

Test data with invalid job numbers helps the auditor assess whether the payroll system correctly identifies and rejects invalid entries, ensuring the integrity of job-related data processing.

An Auditor Who Is Testing IT Controls in a Payroll