45. (SO 2, SO 4) Describe what is likely to occur if company personnel erroneously recorded a purchase transaction for the wrong vendor. What if a cash disbursement were posted to the wrong vendor? Identify internal controls that would detect or prevent this from occurring. 46.(SO 4) Debate the logic used in the following statement: "The person responsible for approving cash disbursements should also prepare the bank reconciliation because he is most familiar with the checks that have been written on that bank account." 47. (SO 8) Expenditures systems are crucial in the automobile manufacturing industry, where hundreds or thousands of parts must be purchased to manufacture cars. Briefly describe how EDI would be beneficial in this industry. 48.(SO 2, SO 4) Describe how the matching of key information on supporting documents can help a company determine whether purchase transactions have been properly executed. 49.(SO 2, SO 3) Describe how the use of prenumbered forms for debit memos can help a company ascertain that purchase return transactions have not been omitted from the accounting records. 50.(SO 5, SO 7) Describe how an ERS system could improve the efficiency of expenditures processes. 51. (SO 10 Describe how a procurement card improves the efficiency of purchasing supplies. 44.(SO 2) Describe the type of information that a human resources department should maintain for each employee. 45. (SO 2) The calculation of gross and net pay can be a complicated process. Explain the items that complicate payroll calculations. 46. (SO 3) Explain how duties are segregated in payroll. Specifically, who or which departments conduct the authorization, timekeeping, recording, and custody functions? 47. (SO 3) Explain the various reconciliation procedures that should occur in payroll. 48.(SO 4) Explain the ways in which electronic transfer of funds can improve payroll processes. 49. (SO 5) Explain the kinds of information that must be maintained in fixed asset records during the asset continuance phase. 50.(SO ) The authorization to purchase fixed assets should include investment analysis. Explain the two parts of investment analysis. 51. (SO 8) Explain the types of unethical behavior that may occur in the fixed assets area