In determining the effectiveness of an entity’s controls relating to the existence or occurrence assertion for payroll transactions, an auditor most likely would inquire about and

a. Observe the segregation of duties concerning personnel responsibilities and payroll disbursement.

b. Inspect evidence of accounting for prenumbered payroll checks.

c. Recompute the payroll deductions for employee fringe benefits.

d. Verify the preparation of the monthly payroll account bank reconciliation.