Question 26 (10 points) What internal control procedure(s) would be most effective in preventing the following errors or fraudulent acts? (Discuss the following 2 scenarios separately) 1) A retired employee was not removed as current employee from the payroll master file. The retired employee's payment method was changed to EFT and the banking details updated to reflect that of a payroll clerks' friend. 2) The cashier signed a second payroll check to be paid from the organization's regular bank account for a friend in debt