Which of the Following Would Raise a Red Flag in the Audit

Which of the following would raise a red flag in the audit of payroll?

A) One person in the company is authorized to sign all payroll cheques.
B) The endorsement on a cancelled payroll cheque included the words "for deposit only" above the payee's signature.
C) The endorsement on a cancelled payroll cheque included the signature of a supervisor below the signature of the payee.
D) A supervisor signed the time card of an employee.