Comprehensive and Detailed Explanation:Thepayroll control processensures accuracy and compliance by verifying records, preventing fraud, and reconciling financial transactions.
Batch Totals (Option A)– Used to verifytransaction accuracy.
System Edits (Option B)– Automated controls toprevent errors.
Balancing & Reconciliation (Option D)– Ensures payrollmatches financial records.
Option C (Unauthorized Overtime) is incorrectbecauseovertime management is an operational issue, not a control process.
[Reference:, Payroll.org – Payroll Audit and Internal Control Procedures, IRS – Payroll Recordkeeping and Compliance Guide, , ]
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