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MATCHING I Match one of the test of control useful to test effectiveness 3 pt each A Examine authorizations in personnel files B Examine payroll journal or listing for indication of internal verification C Examine personnel files for termination notices D Examine system of identifying job by number E Examine time cards and observe preparation F Examine time cards for approval G Observe and discuss payroll system with employees H Observe payments and discuss with employees Il Match one of the following substantive audit procedures useful for determining whether a material misstatement exists A Analyze payroll records of a sample of employees for reasonableness 8 Compare rates in payroll journal or listing to rates in personnel files C Compare termination dates from personnel files to date of last paycheck D Examine checks for endorsements, and compare to personnel file Randomly sample workers and trace to time cards for hours worked F Recompute employee's pay, compare pay rates to personnel files, and hours worked to time cards G Trace entries from job summaries to time cards, job cards, etc H Trace payroll payments to employees, to determine if employee exists Ill Provide transaction related audit objective Approval by department head or foreman required for all time cards before submission payment for 19 20 Employee required to show identification to receive paycheck 21 Verification of pay rate, overtime hours, and computations of gross payroll before payroll checks are prepared 22 Written notices requiring documenting reasons for termination 3 Formal records such as time cards used for keeping time Authorization by appropriate official for initial pay rate and any subsequent changes in rates

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