Penny Bauer, Chief Financial Officer of Harrison Haulage, suspects irregularities in the payroll system, and orders an i

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Penny Bauer, Chief Financial Officer of Harrison Haulage, suspects irregularities in the payroll system, and orders an inspection of ‘each and every payroll voucher issued since 1 January 2005’. Five per cent of the payroll vouchers contained material errors. This is an example of ____.