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    Types of Tests in Auditing Human Resources and Payroll Tests

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    Sam is a senior auditor on the integrated audit of the Patriots Dynasty Corporation and is in charge of designing tests for the ICFR and financial statement audits. You are the staff auditor on the engagement. Sam asks you to make a start on the audit program for the human resources and payroll tests.

    Required:

    Create a chart with two columns. Column A (shown below) lists different
    types of tests the team can utilize for testing ICFR and financial statement audits. In
    Column B give one example for each type of test listed in Column (a).

    Column A Column B
    Tests of controls for human resources transactions
    Tests of controls for payroll cash disbursements
    Dual purpose tests for human resources transactions
    Dual purpose tests for payroll disbursements
    Substantive analytical procedures for payroll-related expenses
    Substantive analytical procedures for payroll-related liabilities
    Tests of details of balances for payroll-related expenses
    Tests of details of balances for payroll-related liabilities.

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    https://brainmass.com/business/human-resources-management/types-tests-auditing-human-resources-payroll-tests-450374

    Solution Summary

    The solution discusses the types of tests in auditing human resources and payroll tests.

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