When auditing the payroll and personnel cycle, tests of controls are rarely performed.

Question

Quizplus · Accepted Answer

Tests of controls should be performed when auditing the payroll and personnel cycle to ensure the effectiveness of the client's internal controls. This includes testing whether appropriate procedures are in place for hiring, terminating, and assessing employees' performance, and whether payroll calculations and processes are accurate and properly authorized.

When Auditing the Payroll and Personnel Cycle, Tests of Controls