$15-19($LO $15\mathrm{.}3)$ Which one of the following controls is the best control to prevent or detect fictitious payroll transactions?

$1.$ Use and account for prenumbered payroll cheques.

$2.$ Restrict authorization for hiring, terminating, or changing pay rate or job status to the human resources function.

$3.$ Verify internally authorized pay rates, computations, and agreement with the payroll register.

$4.$ Conduct periodic independent bank reconciliations of the payroll bank account.