All of the Following Are Controls That Should Be Implemented

Multiple Choice

All of the following are controls that should be implemented in a payroll process,except

A) supervisors distribute paychecks since they should know all employees in their department.
B) someone independent of the payroll process should reconcile the payroll bank account.
C) sequential numbering of paychecks and accounting for the numbers.
D) restrict access to blank payroll checks and documents.