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Conducting a surprise check on payday is a specific audit procedure designed to detect payroll fraud, particularly the existence of "ghost workers" (fictitious employees who remain on the payroll so that their wages can be misappropriated by others). By observing the actual distribution of pay, the auditor can verify that every individual receiving a payment is a bona fide employee who is physically present and authorized to work. This procedure serves as a strong deterrent and a direct test of the validity of the personnel listed in the records.
Other options are secondary or incidental, not the main objective.