Which of the following activities performed by a department supervisor most likely would help to prevent or

Question:

Which of the following activities performed by a department supervisor most likely would help to prevent or detect a payroll fraud?
a. Distributing paychecks directly to department employees.
b. Setting the pay rate for departmental employees.
c. Hiring employees and authorizing them to be added to payroll.
d. Approving a summary of hours each employee worked during the pay period.