The diagram in Exhibit EP13-11 describes several payroll test of control procedures. It shows the direction of the tests, leading from samples of time cards, payrolls, and cumulative year-to-date earnings records to blank squares.

Required:
For each blank square in Exhibit EP13-11, write a payroll test of controls procedure and describe the evidence it can produce.

Transcribed Image Text:

EXHIBIT EP13-11 Diagram of Payroll Test of Controls Clock cards Bank statement YTD records Management reports General ledger Payrolls Sample Trace time Trace Sample Vouch time Trace Vouch cheques Trace Vouch transfer Recalculate All Reconcile