In a company with fewer than 200 employees, client personnel procedures require that for all new employees earning over $60000 per annum the new employee authorisation form is approved by the personnel manager in writing. As an auditor, how would you test the operation of this control?

(a) Inspecting the new employee authorisation forms for all of those employees

(b) Interviewing the personnel manager

(c) Obtaining from the computer system a printout of all new employees and inspecting it

(d) Inspecting the new employee authorisation forms for a sample of those employees