1. Joan is working on the audit of Bloom Company, a provider of furniture in a regional market in the United States, and is examining whether any unauthorized employees have received payment from the firm. Which of the choices below best represents the type of control this pertains to?
a. This represents a Human Resources IT control, as no employee should be in the system
who is not authorized to be paid by the firm.
b. This represents an IT application control, as evidence of unauthorized payments
indicates a failure of the IT system of internal control.
c. This represents a detective control, as Joan is attempting to detect whether any firm
employees have received unauthorized payments.
d. This represents a preventive control, as no unauthorized firm employee should be
receiving payment if they did not work the appropriate number of hours