The answer is not option b

Which of the following is not a payroll system internal control? O a. The AP department verifies the accuracy of the payroll register before transferring payroll funds to the general checking account O b. The general ledger department reconciles the labor distribution summary and the payroll disbursement voucher. Supervisors verify the accuracy of employee time cards. d. Paychecks are distributed by an independent paymaster. e. None of these are internal controls of the payroll system