You work for a local CPA firm hired by Touchstone Corporation to review its processes and procedures. The head of HR, Sally Lewis, has specifically asked that your team start by reviewing the employee onboarding process. Sally feels that certain steps are not handled in the right areas and that the process could be more mature and efficient. Sally has asked for feedback within a weeks so they can present the preliminary findings at the next HR department meeting. After completing your review, your team provides Sally with the following control deficiencies in the onboarding process: Required: For each control deficiency identify the risk and a control that can be used to mitigate that risk 1. The company does not have a formal process for capacity planning or department budgeting in relation to employee decisions, as managers have full discretion over hiring and compensation. 2. In some instances, the hiring manager issues offer letters prior to notifying HR. 3. The company's background check provider does not have an independent internal control report in place. 4. The employee's job description is not communicated as part of the new hire package. In addition, the company has numerous positions with few differences in responsibilities. 5. The company has multiple stand-alone policies instead of a comprehensive employee handbook. 6. New hires must print and sign the new hire paperwork. 7. There is no formal process in place for internal/external job posting and recruitment. 8. The company has a networked hard drive that the HR department uses for document storage. The company stores its files there so that authorized employees can access them. There is no regular backup of this drive to keep the files safe. Inconslstencies in offers extended for similar positions. Inetficiencies of dealing with paper documentation. Inefficiencies of dealing with paper documentation and potentiat labor regulation compliance issues. Loss of important documentation and information. Newhires failing to understand their duties, obligations, and company policies may result in misunderstandings and negative impacts on productivit. Potential cocess capacity and expense due to over hiring. Potential labor regulation compliance issues. Violating employment laws for hiring may result in lawsuits, fnes, legal penalties, or reputational damage. Volating employment or privacy laws mayresult in lawsuits, fines, legal penalties, or reputational damage. Violating employment laws for hiring may result in lawsuits, fines, legal penalties, or reputational damage and inconsistencies in offers extended for similar position