A factory foreman at Stevens Company discharged an hourly worker but did not notify the payroll department. The foreman then forged the workers signature on time cards and work tickets and, when giving out the checks, diverted the payroll checks drawn from the discharged worker to his own use. The most effective procedure for preventing this activity is to

a. Require written authorization for all employees added to or removed from the payroll.

b. Have a paymaster who has no other payroll responsibility distribute the payroll checks.

c. Have someone other than persons who prepare or distribute the payroll obtain custody of unclaimed payroll checks.

d. From time to time, rotate persons distributing the payroll.