The internal auditor is running a computer-assisted audit test that compares names and wage rates in the personnel files (stored on optical disk)with the wage rates in the payroll master file and the whole year's payroll transaction files.What is the purpose of these tests?
A)to determine whether any employees were not paid in the most recent pay
B)to check for wage rates that are under the amount specified by the union contract
C)to help with the reconciliation of wage rates to the T4 summary
D)to determine whether terminated employees are still being paid

Question

Quizplus · Accepted Answer

This test aims to identify discrepancies between personnel files and payroll records, particularly to catch instances where terminated employees might still be receiving payments, which would indicate a flaw in the payroll system or potential fraud.

The Internal Auditor Is Running a Computer-Assisted Audit Test That