Following are some of the tests of controls and substantive tests of transactions procedures often performed in the payroll and personnel cycle. (Each procedure is to be done on a sample basis.)
1. Reconcile the monthly payroll total for direct manufacturing labor with the labor cost distribution.
2. Examine the time card for the approval of a foreman.
3. Recompute hours on the time card and compare the total with the total hours for which the employee has been paid.
4. Compare the employee name, date, check number, and amounts on cancelled checks with the payroll journal.
5. Trace the hours from the employee time cards to job tickets to make sure that the total reconciles and trace each job ticket to the job-cost record.
6. Account for a sequence of payroll checks in the payroll journal.
7. Select employees from the personnel file who have been terminated, and determine whether their termination pay was in accordance with the union contract. As part of this procedure, examine two subsequent periods to determine whether the terminated employee is still being paid.

Required
a. Identify whether each of the procedures is primarily a test of control or a substantive test of transactions.
b. Identify the transaction-related audit objective(s) of each of the procedures.