A payroll clerk increased the hourly pay rate of a friend and shared the resulting overpayment with the friend. Which of the following controls would have best served to prevent this fraud?
a. Requiring that all changes to pay records be recorded on a standard form.
b. Limiting the ability to make changes in payroll system personnel information to authorized HR department supervisors.
c. Periodically reconciling pay rates per personnel records with those of the payroll system.
d. Monitoring payroll costs by department supervisors monthly.