Which of the Following Is a Control to Address the Risk

Which of the following is a control to address the risk that payroll may not be recorded?

A) Supervisory review of hours worked for hourly and salaried employees
B) Accounting software prints a report of all hours employees have worked that have not yet been paid
C) Accounting software matches hours with the time card information and wage rate with the master payroll file
D) Accounting software matches employee number on the time card with the employee number on the master payroll file