Which effective auditee internal control procedure prevents discrepancies between the cost accounting for labour cost and the payroll paid?

a) Reconciliation of totals on production job time tickets with job reports by the employees responsible for the specific jobs

b) Verification of agreement of production job time tickets with employee cards by a payroll department employee

c) Preparation of payroll transaction journal entries by an employee who reports to the personnel department director

d) Custody of pay rate authorization forms by the supervisor of the payroll department