Which of the following is not a payroll system internal control?
a. Supervisors verify the accuracy of employee time cards.
b. The personnel department submits a personnel action form to the payroll department.
c. Paychecks are distributed by an independent paymaster.
d. The accounts payable department verifies the accuracy of the payroll register before transferring payroll funds to the general checking account.
e. All are payroll system controls.