Which of the following procedures, noted by an auditor during a preliminary survey of the payroll function, indicates inadequate control?

(a) All changes to payroll data are documented by the personnel officer on approved change forms.

(b) Prior to distribution, payroll amounts are verified against the timesheets and job time summary records.

(c) All unclaimed hours for a job are provided as bonuses for employees immediately following a job.

(d) The approval of a supervisor or manager needs to be sought before employee records are updated.