Your client recently implemented a new human resources and payroll management system. Enquiries reveal that a number of unauthorised modifications have been made to sensitive employee information ie controls are poor. Which of the following describes the audit strategy that is most appropriate verify the occurrence of payroll expense ?

A. Extensive tests of controls and extensive substantive tests of details.

B. Extensive tests of controls and extensive substantive analytical procedures

C. No tests of controls and extensive substantive tests of details.

D. No tests of controls extensive substantive analytical procedures and minimum substantive tests of details.