Company B has decided to introduce electronic direct deposits for all salary and wages payments to employees.

(a) What three (3) controls would you expect to see introduced to ensure the safety of the online payments made?

(b) Which activities in the payroll phase would be affected?

(c) What two (2) changes would you expect to see in these activities?

(d) What three (3) metrics could you use to measure the success of this initiative post implementation? Why would you use these metrics?