Which of the following is the best way for an auditor to obtain evidence about whether every name on a company’s payroll is that of a legitimate employee currently on the job?

a. Examine personnel records for accuracy and completeness.

b. Examine employees’ names listed on payroll tax returns for agreement with payroll accounting records.

c. Ask to meet, in person, randomly selected employees from the payroll register.

d. Control the mailing of annual T4 tax forms to employee addresses in their personnel files.