i) Several audit tests might have uncovered the payroll misappropriation scheme.
1) Limit tests to identify whether certain employees were being paid for an extensive number of hours
2) Reasonable assessment to compare reported payroll with estimated payroll.
ii) Unannounced check distribution for certain departments.
<h3>What is Audit?</h3>
The term "audit" often refers to an examination of financial statements. A financial audit is an independent review and assessment of an organization's financial statements to ensure that they fairly and accurately reflect the transactions they purport to represent. Employees of the organization may conduct the audit internally, or an independent Certified Public Accounting (CPA) firm may do it externally.
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