I need more explanation on all options about why they are wrong or correct.

1. In which of the following situations is the auditormost likelyto assess control risk at less than high?

A.Backup and recovery procedures are fully documented.

B.There are not enough people to achieve adequate segregation of duties within the IT department and between the IT department and the user department.

2. Which of the following statements relating to controls in the payroll application ismost correct?

C.A limit test that an employee's hours do not exceed 50 hours per work week in the payroll application, which is found to be effective by the auditors, can reduce audit risk related to theoccurrenceof wages expense.

D.A valid code test that all employee numbers entered for payment must be from an existing table of authorized employees in the payroll application, which is found to be effective by the auditor, can reduce audit risk related tooccurrenceof wages expense.