Match each Control in Column 2 with a. One or more Internal Control Objectives from Column 1 . b. The single most appropriate internal Control Component from Column 1 . 3. The employee who performs bank reconciliations is someone other than the employees who handle rach and that the call center answers the calls in a timely manner. 6. Strong controls are in place to ensure proper accounting for and timely pavment of statutory payroll deductions, like (1) federal, state, and local 6. Strong controls are in place to ensure proper accounting for and timely payment of statutory payroll deductions, like (1) federal, state, and local income taxes and (2) social security and Medicare deductions and firm contributions, to the respective governmental agencies. 7. The human resources department has processes in place to enstre that employees at all levels have the qualifications, experience, ard training to efficiently and effectively perform their work. B. There are controls in place to ensure that the audit committee recelves reports in a timely manner on internal control deficiencies identified by the internal audit department