Investigate and discuss substantive audit procedure

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The overseeing surveyor did not advise the HR department when an employee resigned. All employees are paid by direct credit to their bank accounts unless any variations are notified to the HR department. In this particular case the employee’s salary continued to be paid into her bank account for a further two months. Discuss a control that should have prevented the situation and the audit risk that exists if the situation is not discovered. Investigate and discuss a substantive audit procedure that would discover each of the above problems. State the audit objective that each procedure meets.

Reference no: EM132163065

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