Sam is a senior auditor on the integrated audit of the Patriots Dynasty Corporation and is in charge of designing tests for the ICFR and financial statement audits. You are the staff auditor on the engagement. Sam asks you to make a start on the audit program for the human resources and payroll tests. Required: Create a chart with two columns. Column A (shown below) lists different types of tests the team can utilize for testing ICFR and financial statement audits. In Column B give one example for each type of test listed in Column (a). Column A Column B Tests of controls for human resources transactions Tests of controls for payroll cash disbursements Dual purpose tests for human resources transactions Dual purpose tests for payroll disbursements Substantive analytical procedures for payroll-related expenses Substantive analytical procedures for payroll-related liabilities Tests of details of balances for payroll-related expenses Tests of details of balances for payroll-related liabilities.