An auditor who is testing IT controls in a payroll system would most likely use test data
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An auditor who is testing IT controls in a payroll system would most likely use test data that contain conditions such as
a. Deductions not authorized by employees.
b. Overtime not approved by supervisors.
c. Time cards with invalid job numbers.
d. Payroll checks with unauthorized signatures. p-968
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Related Book For
Auditing And Assurance Services A Systematic Approach
ISBN: 9780073337203
5th Edition
Authors: William Messier, Steven Glover, Douglas Prawitt
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