Exercise 1. (20 points) For the following question selected from an internal control questionnaire: a) Specify one test of controls an auditor could use to determine whether the control was operating effectively. b) Provide an example of an error or fraud that could occur if the control was absent or ineffective. c) Identify a substantive auditing procedure that could detect errors or frauds that could result from the absence or ineffectiveness of the control items. Do timekeeping and cost accounting departments reconcile their records with payroll department calculations of hours and salaries paid