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Question 352 - IIA-CIA-Part2 discussion

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An internal auditor wants to identity potential ghost employees in the organization's payroll system The auditor extracts the following data

- Human resources data with employees' names addresses employment conditions and identification codes

- Payroll data

- Logs from entrance systems

With this data, which of the following types of ghost employees will the auditor be able to identify?

A.
Employees who are being paid more than then approved wages
Answers
A.
Employees who are being paid more than then approved wages
B.
Employees who get paid although their employment has expired
Answers
B.
Employees who get paid although their employment has expired
C.
Employees who are related to one of the subcontractors
Answers
C.
Employees who are related to one of the subcontractors
D.
Employees who are physically present at the workplace but who do not perform the specified job duties
Answers
D.
Employees who are physically present at the workplace but who do not perform the specified job duties
Suggested answer: B

Explanation:

The data extracted by the internal auditor includes human resources data with employment conditions, payroll data, and entrance logs. With this information, the auditor can identify employees who are getting paid even though their employment has expired. By comparing the employment conditions and expiration dates in the HR data with the payroll data, the auditor can detect discrepancies where individuals continue to receive payments beyond their employment period. Entrance logs can help corroborate these findings by showing the lack of physical presence of these employees, further supporting the identification of ghost employees who no longer work for the organization but still appear on the payroll.

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asked 18/09/2024
nagalingam mk
40 questions
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