Question 12. Which of the following procedures would be most effective in meeting the audit objective "to ensure that the payroll expense is not overstated"? Agreeing authorisation of overtime and calculations of pay for a sample of clockcards Recalculating a sample of payments and agreeing hours worked to related clockcards Selecting employees from the payroll and confirming that independent records are maintained by the personnel department Confirming that monthly payroll reconciliations are authorised by the finance director