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Internal control over accounts payable is improved when: A) Annual trial balance of accounts payable subsidiary ledgers is required. B) Informal bids are obtained. C) Payment is made upon approval of the purchasing agent. D) Purchase orders show approved prices. For audit purposes, a corporation's articles of incorporation arc normally: A) Ignored since they are not normally considered to be related to the internal control structure. B) Confirmed with the transfer agent. C) Copied and placed in the permanent file. D) Copied and placed on the owners' equity lead schedule. Which of the following audit procedures is aimed at determining whether every name on the company payroll is an employee actually on the job? A) A surprise observation of a paycheck distribution. B) A test of payroll extensions. C) Analytical comparisons of budgeted to actual payroll expense. D) Comparison of payee names on canceled payroll checks with the payroll register