What is the best audit technique to identify payroll overpayments for - ProProfs Discuss
Topics-
Products +
     

What is the best audit technique to identify payroll overpayments for the previous year?



A. Test data
B. Generalized audit software
C. Integrated test facility
D. Embedded audit module

This question is part of CISA - Mock Test - Domain 1 (100 Questions)
Asked by Hemangdoshi, Last updated: May 08, 2018

+ AnswerRequest Answer
...

1 Answer

hemangdoshi

Hemangdoshi

Answered on Dec 04, 2017

B. Generalized audit software

Generalized audit software features include mathematical computations, stratification, statistical analysis, sequence checking, duplicate checking and recomputations. The IS auditor, using generalized audit software, could design appropriate tests to recompute the payroll and, thereby, determine if there were overpayments and to whom they were made. Test data would test for the existence of controls that might prevent overpayments, but it would not detect specific, previous miscalculations. Neither an integrated test facility nor an embedded audit module would detect errors for a previous period.
 Reply

Search for Google images
Select a recommended image
Upload from your computer
Search for Google images
Select a recommended image
Upload from your computer
Search for Google images
Select a recommended image
Upload from your computer

Email Sent
We have sent an email to your address "" with instructions to reset your password.