You have been with the firm of Visse and Watne, LLC for 2 years. You are now the senior on the audit of a private company audit that is new to the office, Murray and Heath Construction, LLC. You have asked Mariya Henningsen, who is in her first year, to document her understanding of internal control for the payroll process at Murray and Heath. Mariya quickly comes back with the information that Murray and Heath has outsourced payroll to a major company that does this same work for many different companies. She asks: “What steps should I take now? Is it sufficient to just document what I know about the company that processes payroll for Murray and Heath?”

Required
Advise Mariya on how she should proceed in documenting internal controls related to payroll for Murray and Heath Construction, LLC.