A client just read about a business paying extraordinary sums of money to a variety of employees. How would the client company use an IT application control to prevent this type of valuation problem?

a. Test a check digit embedded in the employee number.

b. Perform a limit test related to the class of employee.

c. Check the employee number against the master payroll file.

d. Compare the total number of payroll disbursements with a predetermined batch total.