Problem:
You are the information systems auditor for PQR Preschools Pty Ltd. Over the course of the last internal audit, you have become suspicious that somebody in the Payroll department has been modifying electronic payroll data. You are to write a one-page memo to the payroll manager, Mr. Greg Grunter, informing him of you intention to deploy a series of audit hooks in the computerized payroll system. These hooks will notify you if any one of the payroll clerks' attempts to access electronic payroll records after the data entry of employee timesheets. In your memo, you should include a brief statement of what audit hooks are, as well as how and why you will use them in this instance.