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 week, 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.