Yoko was assigned to help you perform tests of controls of a payroll cycle for the client. Yoko performs walkthrough and has some questions about controls of the client. She provides the information below and asks you a few questions afterwards for-her understanding. 1. The payroll system can only be accessed by HR. 2. The payroll system calculates all deductions and taxes automatically. 3. HR manager reviews and approves payroll register and other reports. (i) Identify the type of each control (i.e., whether it is a protect control or a detect control). (ii) Identify one technique for testing each control. (6 marks)