💡 During a payroll audit, the internal auditor is primarily concerned with securing payroll data and transactions. Since the focus is on the local area network (LAN) security for payroll department computers, the most relevant IT controls to test are application- based controls that ensure: User access restrictions (e.g., only authorized personnel can process payroll). Data integrity checks (to prevent unauthorized changes to payroll records). Audit logs and monitoring (to track payroll system activities). Encryption and authentication mechanisms (to secure payroll data transmission).