ICANAudit & AssuranceAudit of Revenue, Purchases and Payroll2023

The risk of fictitious employees on the payroll is best addressed by:

ARecalculating gross to net pay
BComparing personnel records with the payroll and observing a pay distributionCORRECT
CReviewing the payroll for arithmetic accuracy
DConfirming PAYE remittances
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Agreeing payroll names to independently maintained personnel files, and observing distribution or bank mandates, addresses the existence assertion for payroll costs.
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