7 James, who was engaged to examine the financial statements of Talbert Corporation, is about to audit payroll. Talbert uses a cloud-based service center to process weekly payroll as follows. Each Monday Talbert's payroll clerk inserts data in appropriate spaces in the service center-prepared web-based input form. The service center extracts new permanent data from the input form and updates its master files. The weekly payroll data are then processed, including the direct deposit of paychecks and the e-mail of the completed payroll register to the payroll clerk. Part of the sample selected for audit by James includes the data from the "payroll input" table and payroll register, which are provided below followed by the Talbert payroll register. Required: a. Describe how James should verify the information in the payroll input form shown. b. Describe (but do not perform) the procedures that James should follow in examining the November payroll register shown on the next page. (AICPA, adapted) 7 James, who was engaged to examine the financial statements of Talbert Corporation, is about to audit payroll. Talbert uses a cloud-based service center to process weekly payroll as follows. Each Monday Talbert's payroll clerk inserts data in appropriate spaces in the service center-prepared web-based input form. The service center extracts new permanent data from the input form and updates its master files. The weekly payroll data are then processed, including the direct deposit of paychecks and the e-mail of the completed payroll register to the payroll clerk. Part of the sample selected for audit by James includes the data from the "payroll input" table and payroll register, which are provided below followed by the Talbert payroll register. Required: a. Describe how James should verify the information in the payroll input form shown. b. Describe (but do not perform) the procedures that James should follow in examining the November payroll register shown on the next page. (AICPA, adapted)