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What of the following audit procedures is most effective to detect terminated ghost employee? a. Establish an employment commencement date by comparing first payment period

What of the following audit procedures is most effective to detect terminated ghost employee? a. Establish an employment commencement date by comparing first payment period to other relevant databases b. Examine work schedules for payments processed post termination date c. Examine work schedules for evidence of the employee detail d. Search for a lack of job activity

According to the case of Makita (Australia) Pty Ltd v Sprowles [2001] which of the following is NOT an obligation of an expert witness?

a.

There must be a field of specialised knowledge demonstrated

b.

The opinion must be partially based on the expert witness expert knowledge

c.

Observed facts must be identified and admissibility proved by the expert

d.

Aspects of that field must be identified

Which of following matters is not relevant to courts when assessing if a civil case has been proved on the balance of probabilities?

a.

The gravity of the matters alleged

b.

The nature of the subject-matter in the proceeding

c.

The likelihood the decision will be appealed

d.

The nature of the cause of action

Which of the following general rule of the doctrine of precedent in common law systems is incorrect?

Select one:

a.

Only the ratio decidendi (the reason for the decision) of a case is binding

b.

Each court is bound by decisions of courts higher in its hierarchy

c.

A decision of a court in a different hierarchy or lower in the same hierarchy may be persuasive but not binding

d.

A court is bound by its own past decisions

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