QUESTION TWO $[40]$

Mbali $($Pty$)$Ltd is a horticultural entity based in the Garden route Garden Route District Municipality. Its accounting systems are computerized and are resident on a local area network. The following information pertains to the company$$s computerised salary system.:

$1.$

All employees at Mbali $($Pty$)$Ltd are salary earners. There is no hourly paid employees.

$2.$

The company has staff of approximately $75$ employees.

$3.$

All personnel matters are the responsibility of the company$$s human resource section headed by Lily Blom and staffed Jasmine Lavender and Daisy Rosenberg.

$4.$

Jarred Roosevelt is the financial managers, and he has overall responsibility for all accounting and financial matters.

$5.$

All salaries are paid by electronic funds transfer on the last Friday of every month.

$6.$

The employee master file is maintained by the huma resource department along with all relevant supporting employee documentation.

$7.$

EFT payment are made via the Internet. The company$$s bank has loaded its software onto its system to facilitate the payment of salaries by EFT and the downloading of bank statements and other documentation as required. There is also an enquiry facility on the company$$s bank accounts

YOU ARE REQUIRED TO:

Describe the automated application controls you would expect to find in place at Mbali $($Pty$)$Ltd to ensure that salary payments are valid, accurate and complete