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In: AccountingInternal controls1. Any changes to employee master file information sincethe last payroll period are...Internal controls1. Any changes to employee master file information sincethe last payroll period are evaluated to ensure that they have beenproperly authorized by the appropriate personnel.2. The output is reviewed for reasonableness prior todistribution to users.Consider the four methods of testing the operating effectivenessof controls (inquiry, observation, document examination, andre-performance). For each of the preceding controls, provide anexample of how Mark's audit team might choose to test the operatingeffectiveness of the control using the four methods of test ofcontrols (e.g., how would the audit team use inquiry, observation,document examination, and re-performance to test control #1, thegeneration and review of the system log?). [Note: Not all types oftests of controls will be appropriate for testing all thecontrols.]