An auditor analyzed a payroll system’s data files for unusual activity, such as excessive overtime hours, unusual fluctuations in pay rates, and excessive vacation time.

An auditor analyzed a payroll system’s data files for unusual activity, such as excessive overtime hours, unusual fluctuations in pay rates, and excessive vacation time.

The application controls being verified by this analysis are:
A . Edit and validation controls.
B . Rejected and suspense item controls.
C . Controls over update access to the database.
D . Programmed balancing controls.

View Answer

Answer: A