Ken is working on the audit of a major client's payroll cycle and has been tasked by his supervisor to verify the accuracy of cash disbursement transactions related to payroll. Which of the following would be most useful to Ken in helping confirm the accuracy of transactions related to payroll?

• Ken could consider requesting the internal audit function audit a sample of payroll transactions, as they are more familiar with the client.
• Ken could consider examining a sample of employees from the master employee file to ensure that all payments to these employees have been appropriately authorized.
• Ken could consider examining the client's payroll process database, which would show key information such as payroll expenses and cash disbursements.
• Ken could consider checking with local governments and governmental authorities to make sure that remittance of taxes by the client is both accurate and timely.