Fact Pattern: An organization has grown rapidly and has just automated its human resource system. The organization has developed a large database that tracks employees, employee benefits, payroll deductions, job classifications, ethnic code, age, insurance, medical protection, and other similar information. Management has asked the internal audit activity to reviow the new system. An employee in the payroll department is contemplating a fraud involving the addition of a fictitious employee and the entry of fictitious hours worked. The paycheck would then be sent to the payroll employee's home address. The most effective control procedure to prevent this type of fraud is to require that A. All new employees and their hours worked be entered by the human resources department B. All changes to employee records be approved by supervisors outside of both human resources and payroll. C. The payroll department physically delivers paychecks to employees rather than mailing them. D. A report of all new employees added be approved by someone outside of the payroll department. Also, a report showing all employees and hours worked should be sent to the supervisor's department for review. Directions: Select the best