Section 01: Wages Brown Co is a medium sized manufacturing company in New Zealand employing 50 workers. Brown Co is currently reviewing its wages systems within the company. The following information is available concerning the wages systems: 1. Hours worked are recorded using a finger print system. 2. On arriving for work and at the end of each days work, each worker enters their unique employee number on a keypad. 3. The supervisor authorise the payroll. 4. The supervisor has a record of all employee numbers and can issue temporary numbers for new employees. 5. Any overtime is calculated by the computerised wages system and added to the standard pay. 6. The two staff in the wages department make amendments to the computerised wages system in respect of employee holidays, illness, as well as setting up and maintaining all employee records. 7. The computerised wages system calculates gross pay, deducts taxes and calculates net pay. 8. Finally, a list of net cash payments for each employee is produced. 9. Wages for employees are paid via direct credit to each employees bank account by a staff member. Required (i) Identify and explain deficiencies in Brown Co's wages system? (10 marks) (ii) For each deficiency, suggest and briefly explain one internal control that would overcome the deficiency.