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  • This topic has 3 replies, 2 voices, and was last updated 6 months ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • December 26, 2024 at 3:33 am #714327
    farhaanm
    Participant
    • Topics: 165
    • Replies: 73
    • ☆☆☆

    extract FROM CASTLE COURIER CO question

    All staff members are required to
    clock?in and out using a sequentially numbered key card which contains their unique
    employee number and name. Sequence checks on the key cards and the data recorded in the
    clocking?in system are carried out by the human resources (HR) supervisor on a regular basis.

    —————————————————————————————————————–
    what is the
    work performed by HR
    supervisor to verify sequence checks?

    December 26, 2024 at 8:07 am #714328
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    Can you please give each post a meaningful subject line that would be helpful to students using the search function. E.g. “What is a sequence check?” Or “How to ….” or the Q name and exam session.

    Sequentially numbered means, for example, 2038, 2039, 2040, 2041 etc. The sequence check is then checking that it is complete, e.g. that 2040 is not missing.

    December 27, 2024 at 2:18 am #714329
    farhaanm
    Participant
    • Topics: 165
    • Replies: 73
    • ☆☆☆

    extract FROM CASTLE COURIER CO question

    Each month, as part of the month?end procedures, the finance director undertakes a payroll
    account reconciliation and investigates any differences to ensure that the payroll figures have
    been posted into the accounting records correctly.

    ——————————————————————————————————————————–

    Can i test this control by simply make enquiries of the finance
    director of any errors on the payroll account reconciliation, how
    they arose and what action was taken by him ?

    if so, can you give me some examples for what types of response I can expect from the finance
    director?

    December 27, 2024 at 9:13 am #714331
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    Short answer – “No”

    There is an explanation highlighted “IMPORTANT note” on page 73 of our notes.

    Our notes are not so very long – I suggest reading through them would be useful preparation before attempting past exam questions.

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