What is the purpose of each control plan listed in the control matrix

(Figure 14.10, on pp. 544–545)

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FIGURE 14.10 The Payroll Process Control Matrix Recommended control plans Present Controls P-1: Enter time data close to the data's originating source P-2: Computer agreement of batch totals P-3: Approve attendance time data and job time data P-4: Reconcile attendance time data and job time data P-5: Distribute labor costs P-6: Independent paycheck distribution A B P-1 P-4 Ensure effectiveness of operations Control goals of the operations process Control Goals of the Payroll Business Process C Ensure efficient employment of resources (people and computers) P-1 P-4 Ensure security of resources (cash, employee/ payroll master data) P-6 Control goals of the information process For time data inputs, ensure: N IC IA P-3 P-1 P-1 P-3 P-4 P-4 P-4 P-6 P-5 P-5 P-5 2 For employee/ payroll master data, ensure: UC UA P-2 P-2