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Which of the following is an analytical review procedure for a payroll system?

Which of the following is an analytical review procedure for a payroll system?

A.

Performing reasonableness tests by multiplying the number of employees by the average wage rate

B.

Evaluating the performance of the payroll system using benchmarking software

C.

Performing penetration attempts on the payroll system

D.

Testing hours reported on time sheets

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