Are you agree or disagree regarding the paragraph on payroll which is a part of auditing-Monetary compensation is a leading cause for the common practice of verifying total officers' compensation even when the tests of controls and substantive tests of transactions results in payroll are excellent. This is where payroll becomes a direct influence on the practices in influencing valuation of records. Management has the ability to exaggerate variables that directly effect their compensation, which is why verification is necessary to identify misstatements linked to a compensation motive. The controls over management are typically weak for example they may have access to overrides or other opportunities to manipulate performance for personal gain. Audit procedures that can be used to verify officers’ compensation is to compare the salaries of management authorized by the board of directors and compare it to payroll records. please write about it.