You are considering the controls over a client's personnel and payroll activities. System documentation was accomplished with a questionnaire and a narrative memorandum and, in conjunction with a transaction walk-through, indicated that the following potential errors or frauds may exist:

1. Several recent hiring violated equal opportunity laws.

2. A pay raise to employees in Department A was not approved by management.

3. An unauthorized, unapproved, and excessively high paycheck was cashed by a bona fide employee, but the check was for hours neither authorized nor worked.

4. Detailed payroll records sometimes do not agree with labor summaries or payroll tax accruals and go unnoticed.

5. When an employee's time card is not available, the employee obtains a new time card from an open bin outside the payroll office.

Required:

For each potential error or fraud, indicate one or more control procedures that management could implement to prevent or detect the error or fraud.