Question 1

An auditor is testing processing integrity controls for a payroll system. The auditor inputs a test transaction with an employee working 400 hours in a single week. The system accepts the input and processes the check. Which type of control is likely missing or ineffective?

Accepted Answer

Identify the specific input validation control that prevents unreasonable numerical values.

Question 2

What mistakes do candidates make on this CPA question?

Accepted Answer

Confusing validity checks (does this ID exist?) with limit checks (is this amount reasonable?).

An auditor is testing processing integrity controls for a payroll system. The auditor inputs a test transaction with an employee working 400 hours in a single week. The system accepts the input and processes the check. Which type of control is likely missing or ineffective?

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Full Answer

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Practice the full CPA ISC Practice Exam 5

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