You Have Been Working on the Audit of Big Insurance

You have been working on the audit of Big Insurance Company for several years now.There are about 5000 employees working at the company in various positions.
Your audit partner has indicated that this year,the firm will be implementing computer-assisted audit techniques (CAATs),using generalized audit software.The information systems audit specialist will be assisting the audit team with the implementation of these tests.She wants you to provide a draft list of CAATs that could assist with the coming year's audit of payroll.
The company uses mainframe computing systems.Assume that the typical payroll information is available on computer files (i.e. ,employee number,employee name,social insurance number,department code,payment type code (salaried or hourly),time worked,wage rate,gross pay,deductions (by type),net pay,and cheque number).
Required:
Prepare a list of potential computer-assisted audit techniques that could be prepared for the payroll audit.Identify the audit objective to which they relate and indicate if any manual procedures are required to supplement the suggested CAAT.