QUESTION 3 Consider the following independent situations: 0) A computer programmer added a module to the payroll program that started with an 'IF" statement to identify his employee number. If it were his record, the program was instructed to multiply computed pay by 1.5, thus increasing the programmer's pay by 50%. (i) A manufacturing company required all its hourly workers to sign in by passing their personal identification cards across an automated time clock that captured the data and transmitted it to the computer for subsequent processing. An employee who worked the first shift arranged with her brother, who worked the second shift, to use her card to sign out when he completed his work shift. The employee thus generated pay for 16 hours per day, one-half at overtime rates. The employee and her brother split the additional pay. (in) A disgruntled programmer often came to the office in the evenings to copy confidential client data, such as customer lists and discounts, onto a storage device, which he sold to competitors at handsome prices. Required: For each situation () to (ii) above: (a) Describe two (2) internal control procedures that would be effective in preventing or detecting the fraud. (6 marks) (6) Describe an audit procedure that can be used to detect the fraud