Which of the Following Best Describes Effective Internal Control Over

Multiple Choice

Which of the following best describes effective internal control over payroll?

A) The preparation of the payroll must be under the control of the personnel department.
B) The confidentiality of employee payroll data should be carefully protected to prevent fraud.
C) The duties of hiring, payroll computation, and payment to employees should be segregated.
D) The payment of cash to employees should be replaced with payment by checks.