Sized in dollars and traced into the cost card, one payroll gap at the case company is what AC499's Unit 6 control weakness assessment examines. Searches like "ac 499 unit 6 assignment example", "ac499 unit 6 sample" and "ac499 unit 6 example" land here.
What a finished AC499 Unit 6 control weakness assessment looks like
Five pages: a finding summary, a process description, test results, an exposure schedule and a remediation plan. The process section shows one supervisor enrolling about 38 seasonal temps, approving their timecards and handing out their paycards, three duties that belong apart. Three tests follow. Matching the staffing log to payroll finds 212 hours paid after separation dates, 4,187 at 19.75 an hour. Comparing paycard accounts finds two records paying into one account across 18 weeks, 7,106. Setting overtime against daily hull counts leaves 9,640 of premium with no production behind it. The exposure schedule then puts the 20,933 in three frames: 1.89 percent of adjusted pretax income, immaterial to the statements; 27,213 next season if a second shift adds 30 percent more temps; and about 1.46 dollars a hull inside the costing paper's labor rate.
How a AC499 Unit 6 example is structured
The finding leads in one paragraph, naming the gap as a combination of duties rather than a person, because the assessment concerns design and does not conclude on intent. The process description follows as the case states it, with the three incompatible duties marked, so the weakness is visible before any test result. Each test is reported in the same order: what was compared, the population, the exceptions and their dollar value. The exposure schedule is the capstone's contribution, measuring one figure three ways: against the statements, next season and the cost card. Remediation assigns enrollment to the office manager, approval to the supervisor and payment to the payroll clerk, replaces paycards with direct deposit verified by call-back, and costs the change at about 6,500 a year. A closing line refers the paycard match to the chief executive and the finance committee chair.
Three duties in one pair of hands
Enrollment, timecard approval and paycard distribution all sit with one production supervisor, the combination that lets pay go out with no one else seeing it.
Paid after leaving
The staffing log shows separation dates, yet payroll kept paying three temps for 212 more hours. At 19.75 an hour, the exception totals 4,187.
Two records, one account
Two temps' pay landed in a single paycard account for 18 weeks, 7,106 in all. The paper reports the match and refers it on without naming a motive.
Overtime without output
Premium hours on days when hull counts stayed flat leave 9,640 unsupported. Production records, not the timecards themselves, are the evidence this test relies on.
One figure, three frames
The 20,933 is immaterial to the statements, grows to 27,213 with a second shift, and overstates the costing paper's labor rate by about 1.46 a hull.
Where marks go in AC499 Unit 6
The assessment is graded on sizing, so a finding described as a segregation problem with no dollar figure attached misses the unit's demand even when the diagnosis is right. Findings pulled from a generic list, weak passwords or a missing hotline, instead of from the case company's own records, are questioned by most graders. Treating the paycard match as proven fraud overreaches: the evidence supports referral and investigation, not a conclusion, and graders notice the difference. Capstone graders also look outward, for whether the exception affects the statements, the costing figures or both; an assessment that never says leaves the integration unshown. Remediation that assigns no owner or cost reads as advice meant for someone else. A control that merely adds another signature from the same supervisor earns little credit.
Get a AC499 Unit 6 example written to your instructions
Describe the process your case documents, attach any payroll or cycle data it supplies, then include the Unit 6 prompt and rubric. The assessment returned names one gap, tests it against your figures, sizes the exposure against your earlier deliverables and assigns the fix. Nothing is charged for a first sample, and 24-48h is typical.
AC499 Unit 6 questions, answered
Why test payroll rather than the revenue cycle?
Because here the payroll gap reaches furthest into earlier work. Seasonal labor sits inside the cost card the costing decision relied on, so a weakness there changes a submitted figure, while a revenue-cycle gap here would touch the statements only. Where your case points to a different cycle, the same logic applies: choose the gap whose exposure crosses the most deliverables.
Does an immaterial amount still matter?
It does here. At 1.89 percent of adjusted pretax income, 20,933 does not change the statements, and the paper says so. But the same figure moves the labor rate in the costing decision and grows if a second shift hires more temps. Materiality to the financial statements is only one of the three measures this capstone assessment applies.
Should the assessment name the supervisor?
It names the role and the duties, not a person, and it refers the paycard match for investigation without drawing a conclusion. A control assessment evaluates design and tests evidence; deciding intent belongs to whoever investigates. This sample reports what the records show and who should receive the referral, which keeps the finding defensible if the explanation turns out to be innocent.