need help for questions A,B,C,D

EXHIBIT 5.15 Payroll System Flowchart Operating Department Human Resources Payroll Information Technology Initiates Hiring Approves Hiring TO Employee Time Record Employment Authorization Employment Authorization Payroll Master Fle Paycheck D Direct Depour Approved ty Supervisor Update Master File Labor Dibution -Peyroll Program Pro Register Labor Distribution Payroll Register Tax and Payroll Reports Trend Pro Report Review Review Following is a selection of items from the payroll processing internal control questionnaire n Exhibit 515 1. Are names of terminated employees reported in writing to the payroll department 2. Are authorizations for deductions signed by the employee on file? 3. Is there a timekeeping department (function) independent of the payroll department? 4 Are timekeeping and cost accounting records (such as hours, dollars) reconciled with payroll department calculations of hours and wages? Required: For each of the four preceding questions 8. Identify the assertion to which the question applies B. Specify one test of controls an auditor could use to determine whether the control was operating effectively b. Specify one test of controls an auditor could use to determine whether the control was operating effectively c. Provide an example of an error or fraud that could occur if the control were absent or ineffective d. Identify a substantive auditing procedure that could detect errors or frauds that could result from the absence or ineffectiveness of the control items, EXHIBIT 5.15 Payroll System Flowchart Operating Department Human Resources Payroll Information Technology Initiates Hiring Approves Hiring TO Employee Time Record Employment Authorization Employment Authorization Payroll Master Fle Paycheck D Direct Depour Approved ty Supervisor Update Master File Labor Dibution -Peyroll Program Pro Register Labor Distribution Payroll Register Tax and Payroll Reports Trend Pro Report Review Review Following is a selection of items from the payroll processing internal control questionnaire n Exhibit 515 1. Are names of terminated employees reported in writing to the payroll department 2. Are authorizations for deductions signed by the employee on file? 3. Is there a timekeeping department (function) independent of the payroll department? 4 Are timekeeping and cost accounting records (such as hours, dollars) reconciled with payroll department calculations of hours and wages? Required: For each of the four preceding questions 8. Identify the assertion to which the question applies B. Specify one test of controls an auditor could use to determine whether the control was operating effectively b. Specify one test of controls an auditor could use to determine whether the control was operating effectively c. Provide an example of an error or fraud that could occur if the control were absent or ineffective d. Identify a substantive auditing procedure that could detect errors or frauds that could result from the absence or ineffectiveness of the control items