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An imprest payroll account that has a significant balance may indicate the presence of
exteesy07
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An imprest payroll account that has a significant balance may indicate the presence of
An imprest payroll account that has a significant balance may indicate the presence of
▸ employees not cashing their payroll checks.
▸ fraudulent transfer of funds by the company.
▸ lack of controls over payroll distribution.
▸ the company overpaying its employees.
Textbook
Auditing and Assurance Services
Edition:
17
th
Authors:
Arens, Elder, Beasley, Hogan
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employees not cashing their payroll checks.
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