Which of the following payroll control activities would most effectively ensure that payment is made only for

Question:

Which of the following payroll control activities would most effectively ensure that payment is made only for work performed?
a. Require all employees to record arrival and departure by using the time clock.
b. Have a payroll clerk recalculate all time cards.
c. Require all employees to sign their time cards.
d. Require employees to have their direct supervisors approve their time cards.