James, who was engaged to examine the financial statements of Talbert Corporation, is about to audit payroll. Talbert uses a computer service center to process weekly payroll as follows. Each Monday Talberts payroll clerk inserts data in appropriate spaces on the preprinted service centerprepared input form and sends it to the service center via messenger. The service center extracts new permanent data from the input form and updates its master files. The weekly payroll data are then processed. The weekly payroll register and payroll checks are printed and delivered by messenger to Talbert on Thursday. Part of the sample selected for audit by James includes the data from the payroll input table and payroll register, which are provided below followed by the Talbert payroll register. Required: a. Describe how James should verify the information in the payroll input form shown. b. Describe (but do not perform) the procedures that James should follow in examining the November payroll register shown below. (AICPA, adapted)

TALBERT CORPORATION Payroll Input Week Ending Friday, November 25 Employee Data Permanent File Current Week's Payroll Data Hours Special Deductions Social Security Hourly Rate Name Number Information Regular overtime Bonds Union Other $10.00 A. Bell 999-99-9991 $18.75 M-1 35 B. Carioso 999-99-9992 M-2 10.00 35 $4.00 C. Deng 999-99-9993 S-1 10.00 35 18.75 D. Ellis $50.00 999-909-9994 S-1 10.00 35 4.00 4.00 E. Flaherty 999-99-9995 M-4 10.00 35 F. Gillis 999-99-9996 M-4 10.00 35 4.00 4.00 G. Hua 999-99-9997 7.00 M-1 35 18.75 7.00 H. Jones 999-99-9998 M-2 35 4.00 25.00 999-99-9999 King S-1 7.00 35 4.00 New Employee J. Smith 999-99-9990 M-3 7.00 35