A weak internal control system allows a foreman to clock in daily for a fictitious employee and to approve the time card at the end of the payroll period. This fraud would be detected if other controls were in place, such as having an independent party

Option A

recompute hours worked from time cards.

Option B

foot the payroll journal and trace postings to the general ledger and the payroll master file.

Option C

compare the date of the recorded cheque in the payroll journal with the date on the cancelled cheques and time cards.

Option D

distribute paycheques.