It is November 10; you are at the ALDI's audit closing meeting with George and Mary. George announces that ALDI is planning to develop a better and new timesheet management system to integrate with the payroll system that will be an App that sits on employees' phones. Instead of clocking on an off manually with time clocks on a wall, which is very 20th century, staff will now clock in using their phone which integrates with the GPS system on their mobile device. The beauty of this is that the GPS on their phone, will automatically clock staff out on a break when certain staff are more than 50 meters away from the store unless they are a paygrade that allows them to be 'mobile'. George is very excited about the savings that the system might save ALDI in terms of wages paid for unofficial breaks. George expects the system to be in the testing phase by March next year and fully implemented by June 1st. Outline the plan on how to audit the development of the new timesheet management system for next year's audit