In the Weekly Computer Run to Prepare Payroll Cheques, a Cheque

Multiple Choice

In the weekly computer run to prepare payroll cheques, a cheque was printed for an employee whose employment was terminated the previous week.Which of the following controls, if properly used, would have been most effective in preventing this error or ensuring its prompt detection?

A) A control total for hours worked, prepared from time-cards collected by the timekeeping department and compared to the payroll sheets.
B) Requiring the accounting department to account for all pre-numbered cheques issued to the IT department for the processing of the payroll.
C) The use of check digits on employee numbers.
D) The use of a header label on the payroll input sheet.