Required: a. b. ls there any loss of documentation because of the computer service center? Explain. For each transactionrelated audit objective for the payroll and personnel cycle. write appropriate tests of controls and substantive tests of transactions audit procedures. Consider both controls and deciencies in writing your program. Label each procedure as either a test of control or a substantive test of transactions. Rearrange your design format audit program in requirement b into a performance format audit program. Prepare a sampling data sheet using either nonstatistical or attributes sampling, for the audit program in part b. Set AHAER and other factors required for sampling as you consider appropriate. Do not assume that you actually performed any tests