Which of the Following Is a Control Activity That Most

Multiple Choice

Which of the following is a control activity that most likely could help prevent employee payroll fraud?

A) The Human Resource department promptly sends employee termination notices to the payroll supervisor.
B) Employees who distribute payroll checks forward unclaimed payroll checks to the absent employees' supervisors.
C) Salary rates resulting from new hires are approved by the payroll supervisor.
D) Total hours used for determination of gross pay are calculated by the payroll supervisor.