Mr. Khan working as an accountant presented a financial statement to the auditor at the end of the year. There is no supporting document for petty cash disbursement. Some staff who are separated but still their names appear in the payroll and the attendance sheet is signed by the supervisor at site. He reported the case to the owner of the company and then they will investigate. 

Based upon the scenario: 

1. Design a proper audit investigation process that maybe done by an auditor in the company.

2. What recommendations can you provide to resolve the errors committed?