What Type of Control Activity Is Implemented to Prevent Financial

Multiple Choice

What type of control activity is implemented to prevent financial losses related to fraudulent payments to terminated employees?

A) All employee issued technology, including storage devices, are collected at the exit interview.
B) Company credit cards are collected from the employee, paid, and closed at the end of the billing cycle.
C) Employee access to the system is disabled immediately upon termination.
D) HR conducts an independent review of the payroll administrator's employee records status to validate it is no longer active.