Vouching selected items from the payroll register to employee time sheets that have been approved by supervisory personnel provides evidence that
A) internal controls relating to payroll disbursements were operating effectively.
B) payroll checks were signed by an appropriate officer independent of the payroll preparation process.
C) only bona fide employees worked and their pay was properly computed.
D) employees worked the number of hours for which their pay was computed.
AICPA: BB Industry
AICPA: FN Measurement
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Question

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Vouching payroll register items to approved time sheets verifies that employees worked the hours for which they were paid, ensuring accurate payroll computation.

Vouching Selected Items from the Payroll Register to Employee Time