The audit senior on the audit of Frankel Factors is preparing the audit plan for the year ended December 31, 2020. The following notes relate to the payroll application system that went live on June 1, 2020. 1. The new payroll application is more complex than the old system, but its reporting function provides more detail. For example, the new application calculates withholding taxes and benefits as well as any required corresponding accruals. 2. Due to the brief time available to implement the new system, the previous application ceased operation on December 31, 2019, and the new application went live on January 1, 2020, without running parallel with the previous application. Staff training and testing of the new application were limited. 3. Access to the master files is restricted to the payroll supervisor and her assistant. Access to transaction files is restricted to payroll staff who are responsible for the processing of the biweekly and monthly payroll. Prior to the introduction of the new payroll application system, the payroll master and transaction files were kept in a separate database from the general ledger application. At the end of each month, the IT staff imported transaction data from the database into the general ledger. Management decided to upgrade the existing accounting system due to the frequent problems encountered by IT staff when importing data into the general ledger. Which of the following statements describes the auditor concerns and the IT application controls they may choose to test?

(Select all that apply)

No testing of the payroll system prior to the system going live

Testing of the entry of data will provide evidence related to completeness

Limited staff training

Testing of the authorization of hours will provide evidence related to occurrence

Testing of controls to prevent duplicate payments will provide evidence of completeness

Access to the master files is restricted to the payroll supervisor and her assistant