Assume the following exceptions to prescribed control procedures over payroll transactions occurred in the Haze Company:

1. A fictitious employee is on payroll.

2. A fictitious pay rate is used in calculating an employee's gross earnings.

3. An employee is paid for unauthorized overtime hours.

4. A mathematical error is made in computing an employee's net earnings.

5. A payroll check is issued for an incorrect amount.

6. A payroll check is distributed to an unauthorized recipient.

7. An employee's time tickets do not agree with clock card hours.

8. A terminated employee is not removed from the payroll.

Required:

a. Indicate the specific internal accounting control objective associated with each occurrence.

b. Indicate the control procedure(s) that could prevent or detect the occurrences.

c. Identify a specific test of transactions that would determine whether the controls indicated in b above are operating as planned.