Sam is a senior auditor on the integrated audit of the Patriots Dynasty Corporation and is in charge of designing tests for the ICFR and financial statement audits. You are the staff auditor on the engagement. Sam asks you to make a start on the audit program for the human resources and payroll tests. Required: Create a chart with two columns. Column A (shown below) lists different types of tests the team can utilize for testing ICFR and financial statement audits. In Column B give one example for each type of test listed in Column (a).Column ATest controls for human resource transactionsTest of controls for payroll cash disbursementsDual purpose tests for human resource transactionsDual purpose tests for payroll disbursementsSubstantive analytical procedures for payroll related expensesSubstantive analytical procedures for payroll related liabilitiesTests of details of balances for payroll related expensesTests of details of balances for payroll related liabilitiesCOLUMN A COLUMN B Test controls for human resourcetransactions Test of the performance appraisals Test of controls for payroll cashdisbursements HR manager signs the payroll as evidence of…