You are the auditor for Dash Deliveries (DD), a company that delivers packages for a range of retailers across Sydney. DD pays drivers a flat rate per 8- hour shift. Last year there were no overtime payments permitted. From the beginning of this year (following a negotiation with the driver's union) drivers are entitled to overtime payments if they are required to deliver more than 60 packages or the deliveries are in more than 5 suburbs. You note that this year's wages expense is approximately the same as last year, with few overtime payments. Relying on the information provided above only - i.e. do not create your own facts - in relation to Dash Deliveries' wages expense account, 1/ Identify the key assertion at risk. (1 mark) 2/ Explain why this represents a risk to the auditor. (1.5 marks) 3/ Outline a specific, practical preventive control that would directly address the risk. (1.5 marks) 4/ Outline how you would test the preventive control recommended in (3) above. (1 mark) 5/ Outline 3 specific, practical detective control that would directly address the risk. (1.5 marks) 6/ Outline how you would test the detective control recommended in (5) above. (1 mark) 1_ Av B Q I .'v 9v 6v Ff' 55 33% 9s lilo 1/ Key assertion at risk: 2/ Why this represents a risk to the auditor: 3/ Specific, practical preventive control: 4/ How you would test the preventive control recommended in (3) above: 5/ Specific. practical detective control: 6/ How you would test the detective control recommended in (5) above