Payment made Payroll System (2)

Question 1

Tests of controls (printout)

Answer 1

Review the printout to determine whether any unusual items were followed up

Question 2

Tests of controls (schedule)

Answer 2

Recast the schedule to ensure it has been accurately cost

Question 3

Tests of controls (employees)

Answer 3

For a sample of employees reperform the controls in place to ensure they have been completed accurately

Question 4

Tests of controls (authorisation)

Answer 4

Vouch the authorisation of the payroll manager / finance director

Question 5

Tests of controls (payment)

Answer 5

Observe cash payment process