Controls applicable to paying the payroll and protecting unclaimed wages include all of the following except:

a. payroll cheques and bank transfers should be signed or authorized by finance office personnel involved in preparing or recording the payroll.

b. payroll cheques, where used should be distributed to employees by finance office personnel not involved in preparing or recording the payroll.

c. any unclaimed payroll cheques should be stored in a safe or vault in the finance office.

d. finance office personnel should check the agreement of the names and amounts on cheques or bank transfers with payroll register entries.