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In: AccountingControl 8:If a company’s control risk is initially assessed as low, theauditor needs to...Control 8:If a company’s control risk is initially assessed as low, theauditor needs to gather evidence on the operating effectiveness ofthe controls. For the following control activity listed, do thefollowing two tasks:a. Describe the test of control that the auditor would use todetermine the operating effectiveness of the control.b. Briefly describe how substantive tests of account balancesshould be modified if the auditor finds that the control is notworking as planned. In doing so, indicate (a) what misstatementcould occur because of the control deficiency, and (b) how theauditor’s substantive tests should be expanded to test for thepotential misstatement.Control Activity:8. Edit tests built into the computerized payroll programprohibit the processing of weekly payroll hours in excess offifty-three and prohibit the payment to an employee for more thanthree different job classifications during a one-week period.Task A)Task B)