(c)

Up to 1 mark per well described procedure, overall maximum of 3 marks.
– Compare total payroll expense to the prior year and investigate any significant differences
– Review monthly payroll charges, compare to the prior year, budgets, discuss with management
– Compare overtime pay as a percentage of factory normal hours against prior year, investigate any
significant differences
– Perform a proof in total of total wages and salaries, compare to actual, and investigate any significant
differences

3
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