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Payroll is normally a very large and substantial expenditure in a company. (a) Discuss the procedures and the purpose of a surprise payroll audit. [10
Payroll is normally a very large and substantial expenditure in a company.
(a) Discuss the procedures and the purpose of a surprise payroll audit. [10 marks]
(b) Discuss three important differences among the payroll, personnel and other cycles in a typical audit. [10 marks]
(c) Explain the key separation of duties should the auditor expect to find within the payroll and personnel cycle. [10 marks]
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