Question 3 (07 marks) What internal control procedure(s) would be most effective in preventing the following errors or fraudulent acts? (a) Productivity during the first 15 minutes and the last 15 minutes of every shift was found to be much lower than the productivity during the remainder of the shift. Employees indicated that there was often a bottleneck at the time clock, which caused them to waste time. (3.5 marks) (b) 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. (3.5 marks)