IT Audit Assignment

Papa Razzi is the loading dock supervisor for a dry cement packaging company. His
work crew is com- posed of unskilled workers who load large transport trucks with bags
of cement, gravel, and sand. The work is hard, and the employee turnover rate is high.
Employees record their attendance on separate time cards. Razzi authorizes payroll
payments each week by signing the time cards and submitting them to the payroll
department. Payroll then prepares the pay- checks and gives them to Razzi, who
distributes them to his work crew.

Required:
Prepare a systems flowchart of the procedures described above.
Identify any control problems in the system.
What sorts of fraud are possible in this system?