A special supervisor's password is required in order to add a new employee to the personnel data master file. This control relates primarily to the
A) existence or occurrence assertion.
B) completeness assertion.
C) presentation assertion.
D) accuracy and valuation assertion.

Question

Quizplus · Accepted Answer

The requirement for a special supervisor's password to add a new employee to the personnel data master file primarily relates to the existence or occurrence assertion. This control ensures that only authorized personnel can add new employees, thereby verifying that the employees added to the file actually exist or have occurred (i.e., have been legitimately hired).

A Special Supervisor's Password Is Required in Order to Add