You commence to test the controls and find that most employees ignore the procedures manual and just work through as they have always done. For example, the payroll clerk creates and deletes staff and sets pay rates as per the award based on her own research without any check being undertaken by anyone else. Other personnel within the organisation work in the same way.

Required:

Will this situation alter your audit strategy? If so, how? Critically discuss what a control deviation is, and the effect of multiple deviations on the audit process.