5.65 Internal Control Questionnaire Items: Assertions, Tests of Controls, and Possible Errors or Frauds. Following is a selection of items from the payroll processing internal control questionnaire in Exhibit 5.15. 1. Are names of terminated employees reported in writing to the payroll department? 2. Are authorizations for deductions signed by the employee on file? 3. Is there a timekeeping department (function) independent of the payroll department? 4. Are timekeeping and cost accounting records (such as hours, dollars) reconciled with payroll department calculations of hours and wages? Required: For each of the four preceding questions: a. Identify the assertion to which the question applies. b. Specify one test of controls an auditor could use to determine whether the control was operating effectively. c. Provide an example of an error or fraud that could occur if the control were absent or ineffective. d. Identify a substantive auditing procedure that could detect errors or frauds that could result from the absence or ineffectiveness of the control items