1. An auditor has designed the following control test for payroll:

• Inspect the human resources (HR) personnel data change forms and check whether they are approved by the operating area manager and the HR manager.
• Ensure the HR personnel data change forms contain all the necessary fields when submitted for processing.
• Inspect the HR monthly reports on processed changes to employees' permanent data to ensure these are signed by the HR manager.
• Which of the following control activities and objectives are present in this situation?
• a) Authorization and accuracy
• b) Physical controls and cutoff
• c) Authorizationandcompleteness
• d) Performance reviews and completeness