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9:39
YouTube
Edspira
How to Test Internal Controls | Payroll
After the auditor has learned about the design of a company’s internal controls for its payroll cycle, the auditor needs to test the operating effectiveness of the internal controls for payroll. The auditor must determine whether each internal control: • Is operating as designed • Is being performed by an employee who has both the ability ...
6.7K views
Mar 6, 2023
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