The Most Vital Control in Preventing Unauthorized Changes to the Payroll

Multiple Choice

The most vital control in preventing unauthorized changes to the payroll master file is

A) hiring totally honest people to access and make changes to this file.
B) segregation of duties between the preparation of paychecks and their distribution.
C) segregation of duties between the authorization of changes and the physical handling of paychecks.
D) having the controller closely review and then approve any changes to the master file.