Sherman Complany employs 400 production, maintenance, and janitorial workers in eight separate departments. In addition to supervising operations, the supervisors of the departments are reponsible fo rrecruiting, hiring, and firing workers within their areas of responsbility. The organization attracts casual labor and experiences a 20 to 30 percent turnover rate in employees per year. Employees clock on and off the job each day to record their attenance on time cards. Each departement has it own clock machine located in an unattended room away from the main production area. Each week, the supervisors gather the time cards, review them for accuracy, and sign and submit them to the payroll department for processing. In addition, the supervisors submit personnel action forms to reflect newly hired and terminated employees. From these documents, the payroll clerk prepares payroll checks and updates employee records. The supervisor of the payroll department signs the paychecks, which are drawn on the general cash account, and sends them to the department supervisors for distibution to emloyees. A payroll register is sent to the cash disburesments dpeartment where it is filed. a. Prepare a flowchart of the Sherman's payroll system. 2. Discuss the risks for payroll fraud in the Sherman Company payroll system. 3. What controls would vou implement to reduce the risks