MATCHING Match one of the following controls that would be effective in preventing or detecting the misappropriation 3 pt each All payroll hours or payroll overtime hours must be approved by employee's supervisor Only human resource function which is separate from payroll function can add employees to payroll Only human resource function which is separate from payroll function can change employee pay A B C D E F rates Require employees to sign in using personal identification Require notification of human resources on termination of employees Surprise payroll payoff II Provide transaction related audit objective 25 An absent employee has another employee record time worked for the absent employee 26 Payroll clerk increased his/her rate of pay Payroll clerk submits payroll information for a fictitious employee pay goes to payroll clerk 27 Employee no longer works for company. Supervisor did not notify human resources paycheck continues to be issued and is shared by former employee and supervisor 28 4 pt 29 Computed upper exception rate Table CUER 5 percent ARACR Actual number exceptions 0 3.7 5.8 3.0 4.7 Sample size 9.5 7.6 11.1 9.0 12.7 14.3 10.3 11.5 7.7 100 6.2 ARACR Population size Sample size Number exceptions 9,000 80 TER Determine computed upper exception rate CUER sing attribute sampling