Canterlot Chartered Accountants is a successful mid-tier accounting firm with a large range of clients across Australia. During the 2020-year Canterlot gained a new client, Cloudsdale Medical Group (CMG), which owns 100 per cent of the following entities:

Everfree Forest Hospital, a private hospital group

Calendula Care Pty Ltd, a private nursing home

Tempo Cancer Treatment Limited (TCTL), a private oncology clinic that specialises in the treatment of cancer.

Year-end for all CMG entities is 30 June.

You are an audit senior on the Everfree Forest Hospital engagement. Your initial review of the business has highlighted the following significant risks.

1. Payroll expense. Everfree Forest Hospital employs, in addition to its full-time staff, a significant number of casual nursing, cleaning and administrative staff. Overtime is often worked on weekends and night shifts due to a shortage of staff. Payment at overtime rates for standard weekend and night shifts has been a common occurrence.

2. Accounts payable. Everfree Forest Hospital also has a large number of suppliers for various medical supplies and drugs. Paying the supplier twice for the same purchase has been a continuing problem.

For each of the accounts for Everfree Forest Hospital (1 and 2 above) identified to be a significant risk:

(a)determine the key assertion at risk

(b) describe a practical prevent internal control that would directly address the risk

(c) describe a practical detect internal control that Everfree Forest Hospital could implement in relation to the risk.