A. Net pay. B. Department numbers C. Hours worked D. Total debits and total credits. 45 Which of the following procedures most likely would be included as part of a A. Inspection. B. Reconciliation. C. dit r'stests ofo trols? D. Analytical procedures. 46. If a control total were to be computed on each of the following data items, which wouid best be identified as a hash total for a payrol IT application? A. Gross pay. B. Hours worked. C. Department number. D. Number of employees