A key internal control is for HR management staff to set official employment terms based on documented policies laid down by senior management, and create and maintain personnel records for all employees. The auditor would test this control by: (i) Observing a number of recruitment interviews conducted during the accounting period. (ii) Selecting a sample of current employees from payroll and tracing their details to their personnel files. (iii) Comparing a sample of employees' qualifications and pay rates from the personnel files to the company's official pay scales. Group of answer choices (i) and (iii). (i) and (ii). (ii) and (iii). (i), (ii) and (iii)