4. The decentralization of the control processes in the meaning of data collection and processing at the individual level of each of the three plants. This strategy would insure that the results are relevant and applicable in the context of the uniqueness of each plant.

5. The simplification of the control processes with the direct impact of decreased workloads for the personnel team and a sustainable increase in operational efficiency.

Question B: Internal control relevant for audit process

The organizational audit encompasses the totality of controls to ensure that the company is operating within the legally imposed standards. The first step in this assessment is represented by the internal control, which is conducted by parties internal to the organization and who will focus on a multitude...

But before the Statutory Auditor can rely on the findings in the internal audit, it is necessary that he verifies its correctness by verifying the integration of all organizational documents, the usage of adequate tools and technologies in the processing of the information and the adequate reporting of the findings.
Question C:

In case errors occur in 3 per cent of the punch card assessments, the activities of the Personnel and Payroll department would increase in complexity. For instance, they would have to intensify their efforts are more thoroughly assess the punch card results in order to ensure their relevance. They would also need to eliminate additional risks and they might be forced with the necessity to design and implement other control tools and techniques.