1. Payroll Expenses: Overpayment of overtime.
2. Account Payable: Payments made twice to the same supplier.
3. Fixed Assets: wrong calculation to the depreciation.

Required:

1. Determine the key assertion at risk
2. Describe a practical preventive internal control that would directly address the risk
3. Describe a practical detective internal control that could implement in relation to the risk
4. Describe a practical test that could use to have evidence support the assertion