The following controi procedures over payroll transactions are prescribed by the Hahn Company:

1. Operating department requisition for each hiring.

2. Personnel department authorizations for termination of employment.

3. Employee authorizations for payroll deductions.

4. Supervised clock card punching.
5. Internal verification of agreement of payroll checks and payroll register.
6. Distribution of payroll checks by individual who did not prepare payroll.
7. Internal verification of payroll summaries and payroll entries.
8. Supervisor approval of time tickets.
\section*{Required:}

a. Indicate the function and specific internal accounting control objective served by each procedure.

b. Identify the internal accounting control principle that is involved.

c. Identify an error or irregularity that may be prevented or detected by the control procedure.

d. Indicate a specific test of transactions that may be performed to determine whether the control procedure is operating as prescribed.