Chap012 - Chapter 12 - Auditing the Human Resource...

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Chapter 12 - Auditing the Human Resource Management Process Chapter 12 Auditing the Human Resource Management Process Learning Objectives Review Questions Multiple- Choice Questions Problems Discussion Cases Internet Assignments/ ACL Problems LO 1: Develop an understanding of the human resource management process. 1 LO 2: Be familiar with the types of transactions in the human resource management process and the financial statement accounts affected. 2 LO 3: Know and describe the types of documents and records used in the payroll application. 3 14,15 LO 4: Understand the functions in the human resource management process. 4 16 24,25 LO 5: Know the appropriate segregation of duties for the human resource management process. 5 15,16,17, 18 24,25 LO 6: Know and evaluate inherent risks relevant to the human resource management process. 9 29 LO 7: Assess control risk for a human resource management process. 6 25 28 LO 8: Know key internal controls and develop relevant tests of controls for payroll transactions. 6,7,8,10 14,15,16, 19,20,21, 22 25 28 LO 9: Understand how to relate the assessment of control risk to substantive procedures. 23 28 ACL LO 10: Be familiar with substantive analytical procedures used to audit payroll expense and payroll-related accrued expenses. 11 23 26,27 29 LO 11: Be familiar with tests of details of transactions used to audit payroll expense and payroll-related accrued expenses. 10 26,27 30 LO 12: Be familiar with tests of details of account balances and disclosures used to audit payroll expense and payroll-related accrued expenses. 12,13 23 26,27 29 30 LO 13: Understand how to e valuate audit findings and reach a final conclusion on payroll expense and payroll-related accrued expenses. 12-1
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Chapter 12 - Auditing the Human Resource Management Process END OF CHAPTER MATERIALS COMPARISION CHART Number in 7 th edition Comparison Number in 6 th edition 12-1 Unchanged 12-1 12-2 Unchanged 12-2 12-3 Unchanged 12-3 12-4 Unchanged 12-4 13-5 Unchanged 13-5 12-6 Unchanged 12-6 12-7 Unchanged 12-7 12-8 Unchanged 12-8 12-9 Unchanged 12-9 12-10 Unchanged
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This note was uploaded on 04/05/2011 for the course ACC 311 taught by Professor Hogwarts during the Spring '11 term at Michigan State University.

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Chap012 - Chapter 12 - Auditing the Human Resource...

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