Read the article belowand answer the questions that follow: The Makana District Municipality includes three towns, various smaller settlements, and a large rural area in South Africa. The council employs 483 full-time employees and uses the latest information technology in pursuit of meeting its service delivery targets. The district councils information technology environment includes a comprehensive integrated system that includes a database that stores both application programs and data files. A client/server environment allows users to access the needed application programs and data files to perform their duties. The systems access controls play an important role to ensure that only authorised users obtain access to the programs and data files needed for their job descriptions. As an example, only the head of human resources and a single senior human resource manager have read and write access to the employee master file. As part of the annual audit of the district council, you have been asked to take responsibility for the information technology (IT) aspects of the audit. Your first focus area is auditing the payroll of the Musengezi District Municipality. All employees are salaried, and the payroll is processed monthly with reference to the employee master file. Refer to annexure 1 below for an example of the employee master file and some of the human resources policies of the council. After payroll processing both an error report and an exception report are generated for review by the head of payroll. You have the latest Generalised Audit Software (GAS) package available with full data extraction and manipulation functions. The council also gave you a copy of the employee master file as at year end. REQUIRED: QUESTION 1 [30 MARKS] (a) Discuss the application and physical access controls that should be applied to ensure that only authorised employees gain access to programs and files on the database through the client/server environment. (12) (b) Describe the difference between an exception report and an error report and give an example of a possible payroll transaction that could appear on each of these reports. (6) (c) Describe the difference between a field size test and a limit test and give an example where each could be applied in the payroll system with reference to the fields shown in the master file on the next page. (4) (d) Explain how you will use your generalised audit software package to investigate the following: (8 Marks) Correct allocation of annual leave in the employee master file. (3) Possible duplicate existence of the same employee on the master file. (3) The existence of possible ghost employees at the council. (2) Annexure 1 EXTRACT OF FIELDS AND RECORDS FROM THE EMPLOYEE MASTER FILE: Employee Number Surname ID Number Date Engaged Gender Level Annual Package Income Tax number Annual Norma leave allowed 23584676 Apple 651208505 02/02/1980 M C 100 000 121115 30 23587580 Nkosi 580518409 01/11/1984 M D 120 000 541254 32 23607183 Mashangu 690315698 01/01/1988 F D 89 000 845125 32 23831428 Porter 820814457 01/04/2001 F C 75 000 542184 30 23854693 Moloi 771103568 01/09/2002 M E 125 000 562145 35 EXTRACT OF POLICIES AND PROCEDURES: HUMAN RESOURCES All new employees are allocated a unique employee number consisting of eight characters and used as primary key in both the employee master file and the payroll transaction file. When an employee retires or resigns, his or her record is deleted from the master file and the employee number cannot be used for a different employee in future. All employees are salaried and must provide an income tax number for the deduction of income taxes. Each employee can only be allocated to one cost centre All salaries are paid electronically on the last working day of each month Remuneration and leave is based on an employees post grade. Salary ranges are allocated within each level, but annual leave is fixed per level