Auditing

Consider a retail chain, such as Wal-Mart, that hires a large number of unskilled employees, many of whom are relatively young. Accordingly, there is a high turnover rate at most restaurants. Considering the many challenges of a young, transient, unskilled workforce, describe examples for each of the types of control activities likely to be in place for employees in Wal-Mart stores.

1. PERFORMANE REVIEW

2. PROCESS CONTROL

3. PHYSICAL CONTROL

4. SEGREGATION OF DUTIES