Jannie is an assistant payroll staff at HomesCo Ltd. She is aware of the limited controls around the payroll system in her organization. Jannie can create a fictitious employee, timesheets and approve them as long as it is under the standard 40 hours per week and at the standard hourly rate of $20. Which control would be most likely to minimize potential fraud arising from this situation?

a.

A good audit trail

b.

Segregation of duties

c.

Physical protection of assets

d.

Personal policies and practices