Please refer to the images below.

For Part A$,$ match the question to the possible error or fraud from the following options:

$-$Accounting and classification errors

$-$Bank reconciliation errors

$-$Checks issued, not recorded

$-$Errors in withholding, rate

$-$Fictitious employees

$-$Fictitious employees or hours

$-$Fictitious employees, incomplete accounting

$-$Fictitious employees, unauthorized payments

$-$Hours overcharged $($fictitious hours$)$

$-$Improper cashing of checks

$-$Incomplete accounting $-$ usually cost records not complete

$-$Incorrect deductions

$-$Incorrect hours claimed and paid

$-$Misclassified debits in accounts

$-$Over$/$underreporting

$-$Retirement amounts incorrect

$-$Retirement obligations incorrect

$-$Terminated employees paid and another cashes checks $($fictitious employee$)$

$-$Unauthorized employee paid $($fictitious employee$)$

$-$Unauthorized employees, hours, or rate

$-$Unauthorized rates, improper rates

$-$Undetected errors and frauds $-$Undetected errors and frauds

$\backslash$table$[[1.$ Employees paid by check?,Checks issued, not recorded$],[2.$ Special payroll bank account used? Hours for fictitious employee?,Bank reconciliation errors$],[3.$ Independent payroll check signers?,Fictitious employees, unauthorized payments$],[4.$ Independent bank statement reconciliation?,Fictitious employees, incomplete accounting$],[5.$ Payroll employees rotated, take vacations, and bonded?,Accounting and classification errors$],[6.$ Timekeeping independent of payroll?,Fictitious employees or hours$],[7.$ Wage rates approved?,$\backslash$table$[[$Terminated employees paid and another cashes checks$],[($fictitious employee$)]]],[8.$ Deduction authorizations signed by employees?,Fictitious employees$],[9.$ Hours and cost distribution approved by supervisor?$],[10.$ Time clock used?$],[11.$ Payroll sheet signed and approved?$],[12.$ Personnel department reports employees terminated to payroll department?$],[13.$ Payroll compared to personnel files?$],[14.$ Independent check distribution?$],[15.$ Unclaimed wages controlled?,Improper cashing of checks$],[16.$ Occasional surprise payoff by internal auditors?,$],[17.$ Personnel department reports employees hired to payroll departments?$],[18.$ Payroll checks prenumbered? Sequence checked?$],[19.$ Qualified person tracks retirement?$],[20.$ Actuary employed? Assumptions reviewed?$],[21.$ Cost records reconciled to payroll?$],[22.$ Periodic audit of payroll by internal auditors?$],[24.$ Classification instructions?$],[25.$ Review by accounting officer?,$]]$