List the control points and FOR EACH point describe the type of internal control process that should be implemented.

H.53 Flowchart Control Points. Each number of the flowchart in Exhibit H.53.1 identifies a control point in the computerized payroll processing system. List the control points and, for each point, describe the type of internal control procedure that should be implemented. EXHIBIT H.53.1Flowchart Control Points Beginning of Shift Attendance Job Time Recording Employee Special Cardds Badge Job Cards (with job) Clock in Record Beginning and End of Job and Key in Job Data Record of Clock in Cards 20 after Check-in Process Time lob Transaction Card Card b File Access Post Transaction File by Employee No Detail Process Atten- dance Data, Access/ Rejected Fle by for Analysis Master Fileost to No. and Correction Exception Attendance Report to H.53 Flowchart Control Points. Each number of the flowchart in Exhibit H.53.1 identifies a control point in the computerized payroll processing system. List the control points and, for each point, describe the type of internal control procedure that should be implemented. EXHIBIT H.53.1Flowchart Control Points Beginning of Shift Attendance Job Time Recording Employee Special Cardds Badge Job Cards (with job) Clock in Record Beginning and End of Job and Key in Job Data Record of Clock in Cards 20 after Check-in Process Time lob Transaction Card Card b File Access Post Transaction File by Employee No Detail Process Atten- dance Data, Access/ Rejected Fle by for Analysis Master Fileost to No. and Correction Exception Attendance Report to