Baker (Pty) Ltd, a medium-sized bakery, has recently implemented a new payroll system. However, during the audit, it was discovered that several employees who had left the company months ago were still receiving salary payments.What is the most likely control deficiency that allowed this issue to occur?A. The payroll software automatically updates employee statuses without manual input.B. Employees' personal information was not updated in the payroll system.C. There is no independent review of the payroll before salaries are disbursed.D. Employees' bank details are stored in a separate system from the payroll system.