You are the audit senior in charge of the audit of PBL Sdn Bhd and have been informed by your audit manager that fraud occurred at the client during the year. A payroll clerk set up fictitious employees, and the wages were paid into the clerks bank account. This clerk subsequently left the company, but the audit manager is concerned that additional fraud has occurred in the wages department. Describe procedures which should be undertaken during the audit of wages as a result of the managers assessment of the increased fraud risk.