A common procedure in the test of controls for payroll transactions involves tracing selected items from the payroll journal to employee time cards that have been approved by supervisory personnel. This procedure is designed to provide evidence in support of the audit proposition that

a. Only bona fide employees worked and their pay was properly computed.

b. Jobs on which employees worked were charged with the appropriate labor cost.

c. Internal controls relating to payroll disbursements are operating effectively.

d. All employees worked the number of hours for which their pay was computed.