Substantive procedure for the mentioned scenario

Hello Sir Mike,

Please tel me 1 thing , its a request, there was a question in Dec 14 that “You are the audit senior in charge of the audit of Swandive Co (Swandive), and have been informed by your auditmanager that during the year a fraud occurred at the client. A payroll clerk set up fictitious employees and the wages were paid into the clerk’s own bank account. This clerk has subsequently left the company, but the audit
manager is concerned that additional frauds have taken place in the wages department.”

Here we are required to write substantive procedures for increased risk of fraud.

Please tel me will writing the below 3 procedures be valid for the above scenario

1)Ask for a sample of IA reports of company that shows irregular transactions

2)Discuss with management and obtain details of controls implemented by company in response to fraud risks

3))Ask from company details of employees who have not taken leaves since a long time