An auditor is designing an audit program for a computerized payroll and is drafting procedures for payroll preparation, labor cost distribution, and paycheck distribution.

Required: 

For each of the following procedures, indicate whether the proposed audit step should or should not be included in the audit program. Justify each No response.
1. Review software that computes payroll.
2. Determine whether checks are delivered to department timekeepers for distribution.
3. Review workers' compensation claims.
4. Reconcile time card hours to hours recorded on production job cards.
5. Distribute checks to employees on a sample basis.
6. Obtain a certificate from the timekeeper for employees who were absent when the auditor distributed paychecks and who are to be paid later.
7. Verify documents in payroll files.
8. Review procedures for payroll check signing.