Starlight Wholesalers Ltd employs more than 70 employees at its factory in Wynberg. The following is a risk in the payroll and personnel cycle.

There are no proper human resource records of personnel working in the warehouse.

Which one of the following alternatives describes the best internal control activity that can be implemented to address the above-mentioned risk in the payroll and personnel cycle?

Select one:

a.

All warehouse personnel should have a file at human resources with their employment contract, as well as personal information forms.

b.

All warehouse personnel should have a file at human resources with their employment contract, as well as personal information forms, including performance- and disciplinary-related information.

c.

All warehouse personnel should have a file at human resources with their employment contract.

d.

All warehouse personnel should have a file at human resources with their personal action forms and employment contract, as well as personal information forms, including performance- and disciplinary-related information