Mike and his supervisor Claire are having a conversation one morning about one of their current audit clients internal controls over the payroll. Mike mentions to Claire that he has considered conducting a walkthrough of the client's payroll system but isn't exactly sure what documentation he might collect to support his walk through. Which of the following represent appropriate recommendations by Claire with respect to documentation Mike could collect? Select all that apply.

$1.$ Mike should consider collecting source documents to support payroll transactions such as bills of lading

$2.$ Mike should consider selecting and reviewing a sample of employee time cards for hourly employees, to verify hours worked

$3.$ Mike could think about selecting a sample of payroll authorizations to ensure only authorized new employees are added to the payroll

$4.$ Mike could examine payroll tax returns for the client, to ensure that employees are currently remitting federal, state, and local taxes to the appropriate authorities