Each of the following internal controls has been taken from a standard internal control questionnaire for assessing control risk in the payroll and personnel cycle

1. In the first column, list down the internal controls given in the situation.

2. In the second column, opposite the given controls, identify a specific misstatement that is likely to be prevented if the control exists and is effective.

3. In the third column, list a specific misstatement that could result from the absence of the control.

4. In the fourth column, for each control, identify one test/audit test that the auditor could use to uncover misstatements resulting from the absence of the control.