Course is Auditing and Assurance. Please answer only Question B and C. Will upvote for quick and detailed response. Thanks!

DRS Co (DRS) is a manufacturing company which produces household items such as kettles and toasters, which it then sells to a national retailer. In the past it has operated from one production facility and one warehouse, but has recently enjoyed significant growth in its operations and the Board decided to acquire a second production facility. DRS has a year end of 30 September 202. The new production facility was acquired on 1 January 202 and, consistent with its accounting policy. DRS intends to have an independent valuer conduct a valuation of all of its land and buildings at the year end. The significant growth enjoyed by DRS during the year has required it to employ a number of extra staff, most notably in the second production facility but there have also been two appointments to the team in the head office. The Board felt that this was an ideal time to rationalise its internal control systems and subsequently introduced a new computerised wages system. You are the audit senior for DRS and, following a visit once the new system was implemented, have documented the system which operates as follows. Head office staff (including management and directors) are paid a monthly salary which does not change from one month to the next. Staff working in the manufacturing plant are paid on a weekly basis ( 40 hours per week). They are paid one of two hourly rates depending on their staff grade. Where necessary overtime is worked and this is paid at 1.5 times the hourly rate. All overtime is authorised and signed off prior to it being carried out, by the completion of an overtime schedule by the manufacturing plant manager. Manufacturing staff are required to clock in and clock out at the beginning and end of each shift. The clocking-in and -out process is supervised by the shift manager. The hours recorded as worked are automatically forwarded to the payroll department at the end of each week. As noted above, several new staff have been employed during the year. Once employed, human resources creates a personnel file and allocates the employee a staff number. Human resources also sends an 'authorised new joiner report form' to the payroll department, which contains the employee's staff number, salary and bank details. The payroll system is updated using the information on the new joiner report form. The standing data input is checked by the payroll supervisor and the new joiner form is stamped as processed. As noted above, several new staff have been employed during the year. Once employed, human resources creates a personnel file and allocates the employee a staff number. Human resources also sends an 'authorised new joiner report form' to the payroll department, which contains the employee's staff number, salary and bank details. The payroll system is updated using the information on the new joiner report form. The standing data input is checked by the payroll supervisor and the new joiner form is stamped as processed. Payroll benefits and deductions calculations are automatically performed by the payroll system. However, a sample of these is recalculated on a weekly/monthly basis and any discrepancies are followed up. The results are recorded on a spreadsheet. The finance director reviews payroll costs and compares it with the budget, and any unusual amounts are noted and investigated. The finance director then approves and authorises the payroll. All staff are paid directly into their bank account by BACS transfer. The BACS transfer list is also authorised by the finance director. You will shortly return to DRS to test the internal controls in the wages system. Required (a) Identify and explain FIVE CONTROL STRENGTHS of the wages system of DRS, and describe a TEST OF CONTROL you should perform to assess whether each of these controls is operating effectively. Note. Prepare your answer using two columns headed 'Control strength' and Test of control' respectively. (10 marks) During the final audit you intend to perform substantive procedures on both property, plant and equipment and payroll. During the final audit you intend to perform substantive procedures on both property, plant and equipment and payroll. Required (b) Describe SIX substantive procedures you should perform during the final audit to confirm DRS' payroll expense. ( 6 marks) (c) Describe FOUR substantive procedures you should perform during the final audit in relation to the valuation and rights and obligations of DRS' property. plant and equipment. (4 marks) ( Total =20 marks )