A company's new time clock process requires hourly employees to select an identification number and then choose the clock-in clock-out button. A video camera captures an image of the employee using the system. Which of the following exposures can the new system be expected to change the least?

A. Error in employees' overtime computation

B. Fraudulent reporting of employees own hours.

C. Recording of other employees' hours.

D. Inaccurate accounting of employees' hours.