Memphis Sounds is a retail store specializing in the sale of jazz compact discs and cassettes. The store employs 3 full-time and 10 part-time workers. The store’s weekly payroll averages \($1,800\) for all 13 workers. Memphis Sounds uses a personal computer to assist in preparing paychecks.

Each week, the store’s accountant collects employee time cards and enters the hours worked into the payroll program. The payroll program calculates each employee’s pay and prints a paycheck. The accountant uses a check-signing machine to sign the paychecks. Next, the store’s owner authorizes the transfer of funds from the store’s regular bank account to the payroll account.

For the week of May 10, the accountant accidentally recorded 400 hours worked instead of 40 hours for one of the full-time employees.

Does Memphis Sounds have internal controls in place to catch this error? If so, how will this error be detected?