4. For each internal control, i) Identify the type(s) of specific control activity (or activities) to which it applies (such as adequate documents and records or physical control over assets and records). ii) Identify the transaction-related audit objective(s) to which it applies. 1. All prenumbered time records are accounted for before beginning data entry for preparation of payroll. 2. All voided and spoiled payroll checks are properly mutilated and retained. 3. The payroll accounting software application will not accept data input for an employee number not contained in the employee master file. 4. Persons preparing the payroll do not perform other payroll duties (e.g., timekeeping or distribution of checks) nor do they have access to payroll data master files or cash. 5. Written termination notices, with properly documented reasons for termination, and approval by an appropriate official are required. 6. Online ability to add employees or change pay rates to the payroll master file is restricted via passwords to authorized human resource personnel