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As the internal auditor for Permalite Products, you have been asked to document the company's payroll processing system. Based on your documentation, Permalite hopes to develop a plan for revising the current system to eliminate unnecessary delays in pay cheque processing. The head payroll clerk explained the system: The payroll processing system at Permalite Products is fairly simple. Time data are recorded in each department using time cards and clocks. It is annoying, however, when people forget to punch out at night, and they have to record their time by hand. At the end of the period, their payroll clerks enter the time card data into a payroll file for processing. The clerks are pretty good-though they have had to make a number of corrections when they mess up the data entry. Before the payroll file is processed for the current period, human resources send personnel changes, such as increases in pay rates and new employees. The clerks enter this data into the payroll file. Usually, when mistakes get back to them, it is because human resources are recording the wrong pay rate or an employee has left and the department forgets to remove the record. The data are processed and individual employee pay cheques are generated. Several reports are generated for management-though it is not certain what they do with them. In addition, the government requires regular national and municipal withholding tax reports for tax purposes. Currently, the system generates these reports automatically. REQUIRED c. Prepare a BPD to document the payroll processing system at Permalite Products. (10 marks)