Which of the Following Procedures Would Be Most Useful in Determining

Multiple Choice

Which of the following procedures would be most useful in determining the effectiveness of a company's internal controls regarding the existence or occurrence of payroll transactions?

A) Observe the segregation of duties concerning personnel responsibilities and payroll disbursement
B) Inspect evidence of accounting for prenumbered payroll checks
C) Recompute the payroll deductions for employee fringe benefits
D) Verify the preparation of the monthly payroll account bank reconciliation