Which of the Following Internal Control Tests Would Be Used

Multiple Choice

Which of the following internal control tests would be used in assessing 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) Foot the payroll journal and trace to the general ledger.
B) Prove the bank reconciliation.
C) Recompute gross pay.
D) Review the payroll journal for large or unusual amounts.