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This question belongs to Commerce Auditing
Auditing
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An auditor conducts a surprise check on the pay day (i.e.) the day wages and salaries are paid. The primary purpose of this audit procedure is:

Answer & Solution
Correct Answer: Option C
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2 Comments
Remesh A
Remesh A 7 months ago
The correct option is ✅ A. To ensure that there are no ghost workers.
Explanation
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.
Antar Karta
Antar Karta 11 months ago
To ensure that there are no ghost workers (Option A)

Other options are secondary or incidental, not the main objective.