Which of the Following Is an Effective Internal Control Used

Multiple Choice

Which of the following is an effective internal control used to prove that production department employees are properly validating payroll time sheets?

A) Time sheets should be carefully inspected by those persons who distribute pay envelopes to the employees.
B) One person should be responsible for maintaining records of employee time for which salary payment is not to be made.
C) Daily reports showing time charged to jobs should be approved by the foreman and compared to the total hours worked on the employee time sheets.
D) Internal auditors should make observations of distribution of paychecks on a surprise basis.