Indicate the objective of the following questions taken from an internal control checklist.
a. Are voided checks mutilated properly and held available for subsequent inspection?
b. Is the sequence of check numbers accounted for when reconciling bank accounts?
c. Are payroll checks drawn against a separate payroll bank account?
d. Are the names of employees hired reported in writing by the personnel office to the payroll department?
e. Are payroll checks distributed to employees by someone other than the supervisor?
f. Are salary payrolls approved by a responsible official prior to payment?