Which of the Following Is a Control That Can Be

Multiple Choice

Which of the following is a control that can be implemented to help prevent paychecks being issued to a "phantom" or "ghost" employee?

A) The cashier should sign all payroll checks.
B) Sequentially prenumber all payroll checks.
C) Use an imprest account to clear payroll checks.
D) Paychecks should be physically distributed by someone who does not authorize time data or record payroll.