Identify the key audit objectives for a client’s payroll function


In 1890, the Brooklyn Trolley Dodgers professional baseball team joined the National League. Over the following years, the Dodgers would have considerable difficulty competing with the other baseball teams in the New York City area. Those teams, principal among them the New York Yankees, were much better financed and generally stocked with players of higher caliber. In 1958, after nearly seven decades of mostly frustration on and off the baseball field, the Dodgers shocked the sports world by moving to Los Angeles. Walter O’Malley, the flamboyant owner of the Dodgers, saw an opportunity to introduce professional baseball to the rapidly growing population of the West Coast. More important, O’Malley saw an opportunity to make his team more profitable. As an inducement to the Dodgers, Los Angeles County purchased a goat farm located in Chavez Ravine, an area two miles northwest of downtown Los Angeles, and gave the property to O’Malley for the site of his new baseball stadium. Since moving to Los Angeles, the Dodgers have been the envy of the baseball world: “In everything from profit to stadium maintenance . . . the Dodgers are the prototype of how a franchise should be run.”1 During the 1980s, the Dodgers reigned as the most profitable franchise in baseball with a pre-tax profit margin approaching 25 percent in many years. In late 1997, Peter O’Malley, Walter O’-Malley’s son and the Dodgers’ principal owner, sold the franchise for $350 million to media mogul Rupert Murdoch. A spokesman for Murdoch complimented the O’Malley family for the longstanding success of the Dodgers organization. “The O’Malleys have set a gold standard for franchise ownership. . . . We will do all in our power to live up to that standard.”2 During an interview before he sold the Dodgers, Peter O’Malley attributed the success of his organization to the experts he had retained in all functional areas: “I don’t have to be an expert on taxes, split-fingered fastballs, or labor relations with our ushers. That talent is all available.”3 Edward Campos, a longtime accountant for the Dodgers, was seemingly a perfect example of one of those experts in the Dodgers organization. Campos accepted an entry-level position with the Dodgers as a young man. By 1986, after almost two decades with the club, he had worked his way up the employment hierarchy to become the operations payroll chief.

After taking charge of the Dodgers’ payroll department, Campos designed and implemented a new payroll system? a system that reportedly only he fully understood. In fact, Campos controlled the system so completely that he personally filled out the weekly payroll cards for each of the 400 employees of the Dodgers. Campos was known not only for his work ethic but also for his loyalty to the club and its owners: “The Dodgers trusted him, and when he was on vacation, he even came back and did the payroll.”4 Unfortunately, the Dodgers’ trust in Campos was misplaced. Over a period of several years, Campos embezzled several hundred thousand dollars from his employer. According to court records, Campos padded the Dodgers’ payroll by adding fictitious employees to various departments in the organization. In addition, Campos routinely inflated the number of hours worked by several employees and then split the resulting overpayments fifty-fifty with those individuals. The fraudulent scheme came unraveled when appendicitis struck down Campos, forcing the Dodgers’ controller to temporarily assume his responsibilities. While completing the payroll one week, the controller noticed that several employees, including ushers, security guards, and ticket salespeople, were being paid unusually large amounts. In some cases, employees earning $7 an hour received weekly paychecks approaching $2,000. Following a criminal investigation and the filing of charges against Campos and his cohorts, all the individuals involved in the payroll fraud confessed. A state court sentenced Campos to eight years in prison and required him to make restitution of approximately $132,000 to the Dodgers. Another of the conspirators also received a prison sentence. The remaining individuals involved in the payroll scheme made restitution and were placed on probation.


1. Identify the key audit objectives for a client’s payroll function. Comment on both objectives related to tests of controls and those related to substantive audit procedures.
2. What internal control weaknesses were evident in the Dodgers’ payroll system?
3. Identify audit procedures that might have led to the discovery of the fraudulent scheme masterminded by Campos.

Which best revises the sentence above to make the writing more precise?

College Essays Online:

Why Choose Us

Quality College Research Papers

We offer professionally written research papers to our clients. We ensure all instructions are followed and that your custom paper is perfect. For a custom research paper, we have expert writers to help you. They will write your paper and earn you good grades

Professional and Experienced Academic Writers

Are you looking for professional essay writers? Do you need custom paper writers to do your assignment? College essays online is packed with experienced writers who will handle your write my essay request. Order today to get quality services

Free Unlimited Revisions

Do you feel like your paper did not meet the requirements? Is there some instructions that have been skipped? Do not panic. Resubmit your essay for free and unlimited revisions. College essays online work to ensure our clients are satisfied.

Fast Delivery and 100% Money-Back-Guarantee

Do you have an urgent essay and you don't know what to do? Do you have very little to do your assignments. Visit our online essay writing service for assistance. We have professional essay writers who will take your urgent paper. We have the best turn-around timein the market

Plagiarism-free and Original Papers

If you are looking for a place to find original and plagiarism-free papers, visit We write your essay from scratch following your instructions. We ensure that every requirement is met, be it quality, delivery time, instructions etc.

24/7 Customer Support

If you have any concern or request, contact us anytime. We have a large team of customer support that are available 24/7. If it's a revision, send the revision file and any additional instructions and we will take care. Do not hesitate, Place an order with us today!

Chemistry Assignment Help

We offer quality chemistry assignment writing help to our clients. If you need any help with your chemistry assignment, talk to our custom paper writers. We also offer chemistry lab report writing service. Do not hesitate to seek paper writing help from college essays online.

Argumentative essay help

Are you looking for help with an argumentative essay? Do you have difficulties writing an argumentative essay? College essays online is here to help you. We will write a custom essay that meets your requirements. Do not feel overwhelmed, visit our cheap college essay website for professional academic writing help.

Reflection paper help

Do you need help with a reflection paper? Are you feeling challenged when writing a reflective essay? Are you looking for someone to write my reflection essay help? College essay writers have the answer to your problems. Submit your reflective paper assignment and let our paper writers do the difficult work.

Scholarship essay

If you are looking for someone to write an award winning scholarship essay, you landed at the right place. Our custom essay writers are professionals and have a 10 year experience. We will write a scholarship paper that will impress the scholarship committee. Hurry to get 25% discount.

Critical thinking essay

Are you looking for a critical analysis essay help? Do you need an online essay writing service to write your critical thinking essay? Visit our college essay website for help. We have professional essay writers who will develop a perfect critical essay for you.

Ethical research essay

Ethics is a prominent subject in many schools. Professors often ask students to reflect on a topic on ethics and write an essay. This requires a lot of research and knowledge. If you have been assigned an ethical research essay, contact essay writers at college essays online for assistance.

Narrative essay writing

A narrative essay requires a student to tell a story about something. It might be historical or a present narration. This type of essay follows certain rules and instructions. When you face challenges writing a narrative paper, visit our narrative essay writing service.

adana escort - escort eskişehir - mersin escortadana escort - escort eskişehir - mersin escort