Selecting a sample of time clock cards and examining them for evidence of approval by a supervisor then tracing the hours recorded to the payroll registers is a procedure designed to obtain evidence about the control objective(s)of ________.
A)validity only
B)authorization only
C)completeness only
D)authorization and completeness.

Question

Quizplus · Accepted Answer

The procedure of selecting a sample of time clock cards and examining them for evidence of approval by a supervisor is designed to obtain evidence about the control objective of authorization, and tracing the hours recorded to the payroll registers is designed to obtain evidence about the control objective of completeness. Therefore, the procedure is designed to obtain evidence about both authorization and completeness control objectives.

Selecting a Sample of Time Clock Cards and Examining Them