In assessing the possibility of invalid data in a human resources computer system, such as incorrect job classifications, ages exceeding retirement age, or erroneous ethnic classifications, the auditor should employ the following approach to determine the potential extent of the problem: Select one: a. Submit test data to test the effectiveness of edit controls over the input of data. b. Use generalized audit software to select a sample of employees. Use the sample to determine the validity of data items and project the result to the population as a whole. c. Review and test access controls to ensure that access is limited to authorized individuals. d. Use generalized audit software to develop a detailed report of all data outside specified parameters.

In assessing the possibility of invalid data in a human resources computer system, such as incorrect job classifications, ages exceeding retirement age, or erroneous ethnic classifications, the auditor should employ the following approach to determine the potential extent of the problem: Select one: a. Submit test data to test the effectiveness of edit controls over the input of data. b. Use generalized audit software to select a sample of employees. Use the sample to determine the validity of data items and project the result to the population as a whole. c. Review and test access controls to ensure that access is limited to authorized individuals. d. Use generalized audit software to develop a detailed report of all data outside specified parameters.

Auditing: A Risk Based-Approach (MindTap Course List)

11th Edition

ISBN:9781337619455

Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg

Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg

Chapter9: Auditing The Revenue Cycle.

Section: Chapter Questions

Problem 21RQSC

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