Good Internal Controls Over Payroll Would Include All of the Following

Multiple Choice

Good internal controls over payroll would include all of the following EXCEPT that:

A) accounting for payroll should be separate from hiring and firing of employees.
B) disbursement of paychecks should be separate from the function of maintaining payroll records.
C) employees should clock in and out to insure accuracy of work hours.
D) cash receipts from customers should be separated from the accounting for accounts receivable.