Which Internal Control Is Not an Important Part of the Payroll

Multiple Choice

Which internal control is not an important part of the payroll system?

A) Supervisors verify the accuracy of employee time cards.
B) Paychecks are distributed by an independent paymaster.
C) Accounts payable verifies the accuracy of the payroll register before transferring payroll funds to the general checking accounting.
D) General ledger reconciles the labor distribution summary and the payroll disbursement voucher.