Which of the Following Is Not an Internal Control Procedure

Multiple Choice

Which of the following is not an internal control procedure for payroll?

A) employees observed clocking in and out
B) payroll depends on a fired employee's supervisor to notify them when an employee has been fired
C) payroll requires employees to show identification when picking up their paychecks
D) changes in pay rates on a computerized system must be tested by someone independent of payroll