The correct answer is: A. To ensure that there are no ghost workers.
A ghost worker is a person who is not employed by a company or organization but is still being paid. This can happen due to fraud, negligence, or error. Ghost workers can cost companies and organizations a lot of money.
An auditor conducts a surprise check on the pay day to ensure that there are no ghost workers. This is done by checking the payroll records against the attendance records. If there are any discrepancies, the auditor will investigate further.
The other options are not the primary purpose of this audit procedure. Option B is to ensure the casual workers employed are authorized by the supervisor. This is important, but it is not the primary purpose of the audit procedure. Option C is to test procedures for distributing pay cheques. This is also important, but it is not the primary purpose of the audit procedure. Option D is to obtain understanding of internal control system. This is also important, but it is not the primary purpose of the audit procedure.
The primary purpose of the audit procedure is to ensure that there are no ghost workers. This is because ghost workers can cost companies and organizations a lot of money.