The diagram in Exhibit 8C. 22.1 describes several payroll tests of controls. It shows the direction of the tests, leading from samples of clock cards, pay-rolls, and cumulative year- to- date earnings records to blank squares.

Required: 

For each blank square in Appendix Exhibit 8C. 22.1, write a payroll test of controls procedure and describe the evidence it can produce.

In Exhibit 8C. 22.1

Transcribed Image Text:

Clock Cards Bank Statements YTD Records Management Reports General Ledger Payrolls Sample race Time Tra Sample Vouch Time Trace Vou Checks Trace Vouch Transfer Recalculate All Reconcile