Company B is a manufacturing company that manufactures and sells machine parts for large industrial equipment. The company employs more than 1,000 workers for three shifts, and most employees work overtime when necessary. You as an internal auditor have conducted a preliminary audit, so the following is the understanding that you have obtained: -The HRD department determines the salary level of all employees. The process begins when a new employee addition authorization form to the payroll master file is sent to the payroll coordinator for review and approval. After information about the new employee is entered into the system, the computer automatically calculates differential overtime and shift rates for that employee. -The local accounting firm provides company B with a monthly payroll tax update, which is used to change the tax rate. - Employees record their time worked in the time card. Every Monday morning, the previous week's time card is collected and a new time card is left for the employee to use. The payroll department manager reviews the time cards to ensure that hours are counted correctly; the system automatically determines if overtime has been committed or a shift difference is required. -The system automatically assigns a serial number to each payroll check. Checks are stored in a box next to the printer for easy access. After the check is printed, the payroll department manager uses an automatic check signing machine to sign the check. The signature plate is kept locked in the safe. After the checks are signed, the payroll manager distributes the paychecks to all first shift employees. Salaries for the other two shifts are given to shift supervisors for distribution. - The payroll master file is backed up weekly, after payroll processing is complete. Question: Design a complete audit program on the parts that you think need improvement and more optimal control! Include sources/references!