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.

2/ Explain why this represents a risk to the auditor.

3/ Outline a specific, practical preventive control that would directly address the risk.

4/ Outline how you would test the preventive control recommended in (3) above.

5/ Outline a specific, practical detective control that would directly address the risk.

6/ Outline how you would test the detective control recommended in (5) above.