An audit team most likely would assess control risk at the maximum if the payroll department supervisor

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An audit team most likely would assess control risk at the maximum if the payroll department supervisor is responsible for
a. Examining authorization forms for new employees.
b. Comparing payroll registers with original batch transmittal data.
c. Authorizing payroll rate changes for all employees.
d. Hiring all subordinate payroll department employees.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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