Good day, coaches! This is actually related to Auditing Theory but there is no option as it is, I hope you'll be able to understand it. The questions are listed at the bottom. I hope you can help me analyze the situations.

You, a CPA, and part of an audit engagement team was assigned to perform the necessary substantive procedures for the payroll process Aura Company, a new client of your audit firm, Lus, Vi, and Minda firm. Aura Company is a merchandising company dealing with buying and selling electronics. The following is the payroll process you have observed during the preliminary understanding of Aura Company: Employees request of cash advance requires formal signed approval from their immediate supervisors. Salaries of employees are transferred to their respective payroll accounts in the partner bank of the company. Payment of cheque is only done for the last pay of employees when they leave the company or retire. The company regularly reconcile the payroll bank account with the payroll register so that any discrepancies between amount paid and the totals found in the payroll register will be examine. Approvals from supervisors are obtained for hours worked including overtime before payroll department processes by signing time sheets produced by the biometric system and overtime reports. The company has been employing biometrics time clocks where employees timed in through their fingerprints. Every year each of department of the company creates a budget for expenditures which reasonably reflects the probable actual expenditures of the department for the year. This budget includes details of payroll salary budget. The company ensures that withheld taxes are remitted to BIR in time and regularly by having a clerk responsible only for verifying the accuracy of withheld taxes made by the payroll function and filing them. Employees are informed by how much is their net pay by issuing payslip to them and having them verify the accuracy and appropriateness of figures and deductions by having them signed on the duplicate copy of the payslip which are then returned to payroll. The payslip included days present, undertime, and absences. Accordingly, the draft financial statements contained the following disclosures about compensation and employee benefits: Draft Actual Actual 2019 2018 2017 Salaries and other employee benefits P 1,859,812.00 P 1,829,125.10 P 1,794,711.57 Pension benefit costs 172,962.52 169,924.43 162,828.98 Incentive plan 159,943.83 156,942.49 152,428.43 Total Compensation and employee benefits P 2,192,718.35 P 2,155,992.02 P 2,109,968.98 Number of employees 13,873 12,986 13,015.00 Questions Given the payroll procedures of Aura Company, do you think that you could rely in the internal controls of the company and modify some of your substantive procedures? Cite some of the internal controls of the company that could justify your answers. What substantive procedure/'s will the auditor performed to test that employees are only paid for work done? Provide at least two substantive analytical procedures to test the reasonableness of recorded salaries expense? What substantive procedure/s will the auditor perform to test the accuracy of the calculations of salaries expense