b) In a payroll system with real-time processing of human resource management data, control issues become very important. i) List TWO (2) items in Payroll system that could be very sensitive or controversial. (4 marks) ii) Describe TWO (2) types of data that must be carefully guarded to ensure that they are not altered. (4 marks) iii) Explain TWO (2) control procedures that might be put into place to guard against unwanted changes to employees' records. (6 marks)