Which of the following is the MOST effective way to identify anomalous transactions when performing a payroll fraud audit?

Posted by: Pdfprep Category: CISA Tags: , ,

Which of the following is the MOST effective way to identify anomalous transactions when performing a payroll fraud audit?
A . Substantive testing of payroll files
B . Data analytics on payroll data
C . Observation of payment processing
D . Sample-based review of pay stubs

Answer: B

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