In an automated payroll system, all employees in the finishing department were paid at the rate of $7.45 per hour when the authorized rate was $7.15 per hour.

Which of the following controls would have been most effective in preventing such an error? 

a. Access controls that would restrict access to the payroll wage rate file to the personnel department 

b. A review of all authorized pay rate changes by the foreman in charge of the department 

c. The use of batch control totals by department 

d. A limit test that compares the pay rates per department with the maximum rate for all employees