The summary from your audit team's planning meeting (where specific risks were identified) revealed the following. You are required to design the appropriate audit procedures. Employee benefits expense The superannuation rate changed on 1 July 2021. Due to a lack of controls and processes around payroll, there is a risk that the employee benefits expense is calculated on an expired superannuation rate. a) Determine the key assertion at risk; and b) Design a substantive test of details to address this assertion.