When Omnimia Graphics was looking to implement a payroll accounting system, the manufacturing firm had several options. With only $40$ employees, the manual preparation of payroll through spreadsheets and handwritten time cards was a comfortable option for the firm. Another option was to convince the senior management of Omnimia Graphics to implement a software program for payroll processing. How should the company handle the maintenance of the current payroll records? What internal control issues should be addressed?