Evaluating internal control Analysis: Brookwood Pines has a large number of employees and it is important for the payroll system to have controls to ensure that employees actually worked the hours they are paid for. Answer the following items:

1. a. Determine the key assertion at risk.
2. b. Describe a practical preventive internal control that would directly address the risk.
3. c. Describe a practical detective internal control that would directly address the risk.
4. d. Explain the test of controls you would perform to test the control in your answer to (b), including the evidence that you would obtain.
5. e. Describe the evidence of an exception to the internal control in your answer to (b).
6. f. Explain the test of controls you would perform to test the control in your answer to (c), including the evidence that you would obtain.
7. g. Describe the evidence of an exception to the internal control in your answer to (c)