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

Question

Quizplus · Accepted Answer

Test data with invalid job numbers helps the auditor assess whether the system correctly identifies and rejects invalid inputs, which is a key IT control in payroll systems.

An Auditor Who Is Testing IT Controls in a Payroll