In an automated payroll processing environment, a department manager substituted the time card for a terminated employee

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In an automated payroll processing environment, a department manager substituted the time card for a terminated employee with a time card for a fictitious employee. The fictitious employee had the same pay rate and hours worked as the terminated employee. The best control technique to detect this action using employee identification numbers would be a

a. batch total,

b. record count.

c. hash total.

d. subsequent check.

e. financial total.

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