Emerson Department Store As a recently hired internal auditor for the Emerson Department Store (which has approximately 500 employees on its payroll), you are currently reviewing the store's procedures for preparing and distributing the weekly payroll. These procedures are as follows. Each Monday morning the managers of the various departments (e.g., the women's clothing department, the toy department, and the home appliances department) turn in their employees' time cards for the previous week to the accountant (Morris Smith). Morris then accumulates the total hours worked by each employee and submits this information to the store's computer centre to process the weekly payroll. The computer centre prepares a transaction tape of employees' hours worked and then processes this tape with the employees' payroll master tape file (containing information such as each employee's Social Insurance Number, exemptions claimed, hourly wage rate, year-to-date gross wages, provincial and federal taxes withheld, and union dues deducted). The computer prints out a payroll register indicating each employee's gross wages, deductions, and net pay for the payroll period. The payroll register is then turned over to Morris, who, with help from the secre- taries, places the correct amount of currency in each employee's pay envelope. The pay envelopes are provided to the department managers for distribution to their employees on Monday afternoon. To date, you have been unsuccessful in persuading the store's management to use bank direct deposit rather than currency for paying the employees. Most managers that you have talked with argue that the employees prefer to receive cash in their weekly pay envelopes so that they do not have to bother going to the bank to cash their cheques. Questions: 1. what are risk areas in current payroll process 2. The control procedures to fix the risk areas? 3. what are benefits of switching to bank direct deposit 4. identify an IT general security and control protect for the cloud based payroll software 5. identify the importance of ethical behaviour with the cloud based payroll software?