Which of the Following Controls Prevents Error and Helps to Ensure

Multiple Choice

Which of the following controls prevents error and helps to ensure that only authorized wages are paid by the payroll service provider?

A) duplicate signatures required on payments to the Receiver General
B) use of an imprest payroll account for the payment of all payroll payments
C) independent approval of the payroll journal prior to payroll payment release
D) reconciliation of the payroll imprest bank account on a timely basis