Following are selected questions from an internal control questionnaire relating to a company's personnel and payroll functions. A Yes response would indicate a potential strength of the system, and a No response, a potential weakness.

a. Do operating department supervisors and the personnel department approve all employee changes (hirings, transfers, promotions, terminations)?

b. Do employee personnel records include authorization for all deductions and withholdings?

c. Are employees who prepare payroll independent of payroll processing?

d. Does a responsible official independent of payroll preparation and processing approve the payroll?

e. Does an employee independent of payroll preparation, processing, and distribution reconcile the payroll bank account monthly?

f. Do employees independent of the payroll department forward for investigation returned W-2 forms?

Required: 

Assume that inquiries indicate the answer is Yes to each question.
Design tests of controls that you believe would provide persuasive evidence that control risk is below the maximum.