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FPA_I
  • Exam Code: FPA_I
  • Exam Name: Certified Corporate Financial Planning & Analysis Professional Part I
  • Version: V15.95
  • Q & A: 258 Questions and Answers

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NEW QUESTION: 1
Anorganizationuses a service bureau to process its hourly payroll transactions. The internal auditor is concerned that the hourly payroll for the year has been processed correctly and, in particular, the computation of employee withholding for pension contributions is in accordance with the union contract, which specifies charges each quarter.
Which of the following audit procedures would best accomplish the audit objective?
A. Select a stratified sample of all hourly and salaried payroll transactions for an entire reporting period, perform the necessary activities, and then compare the result with that obtained from the service bureau.
B. Submit a set of test data to the service bureau during an annual audit and compare the service bureau's processing with the auditor's predetermined computations on the same test data.
C. Select a random sample of all hourly payroll transactions for the reporting period, re-compute pay and withholding items, and compare the result with that obtained from the service bureau.
D. Select a discovery sampling of all payroll transactions for an entire reporting period and then follow up on any findings.
Answer: B

NEW QUESTION: 2
Which of the following best describes the FP counting boundary?
A. The boundary indicates the border between data and transaction function types
B. The boundary indicates the conceptual interface between the software under study and its users
C. The boundary indicates the presence of internal users and application domains
D. The boundary indicates the presence of external users and application domains
Answer: B

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