Company D has a reconciliation problem. The amount recorded as being transferred out electronically as salary and wages to employees for the last pay period does not seem to match to the amount recorded in the salary and wages payable account. Company D seems to to have good controls it has separated the establishment and payment of salary and wage amounts and it regularly conducts payroll reconciliation.

a) which internal controls might be missing?

b) what documentation would you examine in order to investigate this problem?