Auditing · Tests of Controls
Which of the following procedures would provide the most reliable evidence that the control, 'payroll calculations are checked by a payroll manager', is working effectively?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Inspection of the payroll report for evidence that a sample of payroll amounts are checked✓
- 2Recalculation of the payroll amounts by the auditor
- 3Enquiry with the payroll manager performing the check
- 4Enquiry with the payroll clerk performing the payroll calculation
Correct answer
Inspection of the payroll report for evidence that a sample of payroll amounts are checked
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