An auditor conducts a surprise check on the pay day (i.e) the day wages and salaries are paid. The primary purpose of this audit procedures is
Options:
a) to ensure that there are no ghost workers b) to ensure the casual workers employed are authorized by the supervisor c) to test procedures for distributing pay cheques d) to obtain understanding of internal control system |
The Correct Answer Is:
c) to test procedures for distributing pay cheques