Question 1The Adel Manufacturing Company employs about sixty production workers and has the following payroll procedures.The factory foreman interviews applicants alone and on the basis of the interview either hires or rejects the applicants.When the applicant is hired he/she prepares an income tax instalment declaration form and gives it to the foreman.The foreman manually writes the hourly rate of pay for the new employeein the corner of the form and then gives the form to a payroll clerk as notice that the worker has been employed.The foreman verbally advises the payroll department of pay rate adjustments .A supply of blank timesheets is kept in a box near the entrance to the factory.Each worker takes a timesheet on Monday morning ,fills in their name and notes in pencil on the timesheet his/her daily arrival and departure times.At the end of the week,the workers drops the timesheets in a box near the door to the factory .The completed timesheets are taken from the box on Monday morning by a payroll clerk. Two payroll clerks divide the cards alphabetically between them with one taking the A to L section of the payroll and the taking the M to Z section of the payroll .Each clerk is fully responsible for her sectionof the payroll .She computes the gross pay,deductions ,and net pay,posts the details to the employee’s earnings records and prepares and numbers the payroll cheques. Employees are automatically removed from the payroll when they fail to turn in a timesheet.The payroll cheques are manually signed by the chief accountant and given to the foreman.Theforeman distributes the cheques to the workers in the factory and arranges for the delivery of the cheques to the workers who are absent . The payroll bank account is reconciled by the chief accountant , who also prepares the various monthly payroll tax reports.Required:(a) Identify the errors or irregularities that may occur in the Adel Company’s procedures.(b)Identify a test of control for each of the errors identified in part (a)