Which of the Following Internal Controls Would Assist in Ensuring

Multiple Choice

Which of the following internal controls would assist in ensuring that recorded payroll transactions are for the amount of time actually worked and at the proper pay rate,and that withholdings are properly calculated?

A) comparison of batch totals with computer summary reports
B) comparison of payroll master file with payroll general ledger totals
C) adequate personnel files
D) separation of duties between personnel,timekeeping,and payroll disbursements