Which of the Following Is the Best Way for an Auditor

Which of the following is the best way for an auditor to determine that every name on a company's payroll for the Rodgers factory is that of a bona fide employee presently on the job?

A) Examine personnel records for accuracy and completeness.
B) Examine employees' names listed on payroll tax returns for agreement with payroll accounting records.
C) Make a surprise observation of the company's regular distribution of paychecks.
D) Visit the working areas and confirm with employees their badge or identification numbers.