FIGURE 17-2 Understand internal payroll and personnel Methodology for Designing Tests of Assess planned Controls and ontrol risk Substantive tests of payroll and personnel Transactions for the Payroll and personnel Evaluate cost-benefit Cvcle g controls Design tests of controls Audit procedures and substantive tests of transactions for Sample size payroll and personnel Items to select to meet transaction- Loebbecke, Auditing, 8/E related audit objectives TimIngArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. FIGURE 17 - 2 Methodology for Designing Tests of Controls and Substantive Tests of Transactions for the Payroll and Personnel Cycle