For each$$ misappropriation, indicate the$$ transaction$-$related audit objective that was not met.

$$

Asset misappropriations

Transaction$-$related audit objective not met

$1.$

A supervisor does not notify human resources that an hourly employee has left the company. He continues to submit time records for the employee. The money is directly deposited in the former employee's bank account, and he splits the amount paid with the supervisor.

$$

$2.$

The payroll clerk increases his salary by $$100$ each pay period, and he also increases the hourly rate for his friend who works in the shipping department.

$$

$3.$

The payroll clerk submits payroll information for a fictitious employee and has the funds directly deposited to a bank account that he controls.

$$

$4.$

An employee adds $10$ overtime hours that she did not work to her time record each pay period.

$$

$5.$

Two factory employees have an arrangement that one of them will take each Friday off, and the other employee will record their time worked so that the absent employee will be paid.