1.payroll secretary receives time tickets from the managers of the different departments at the end of every month. He checks the employee's hourly rates contrary to the information in the payroll files.

2.After that, he sends the time tickets to the IT department for combining and processing. The secretary of the IT department will then key in the hours worked along with the hourly rates for each employee into the Payroll System.

Identity the deficiency in the payroll internal control system and suggest two recommendation for each deficiency.

You are currently reviewing and testing the payroll transactions of Flying Bhd. In the course of interviewing the various personnel in the Payroll Department, the following information was obtained.