The following questions concern internal controls in the payroll and personnel cycle. Choose the best response. a A factory foreman at Steblecki Ltd discharged an hourly worker but didn't notify the payroll department. The foreman then forged the worker's signature on time cards and, when giving out the cheques, diverted the payroll cheques drawn from the discharged worker to his own use. The most effective procedure for preventing this activity is to: (1) require written authorisation for all employees added to or removed from the payroll (2) have a paymaster with no other payroll responsibility distribute the payroll cheques (3) have someone other than staff who prepare or distribute the payroll obtain custody of unclaimed payroll cheques (4) from time to time, rotate those who distribute the payroll. b The auditor reviews Pyzi's payroll procedures. An example of an interna l control deficiency is to assign to a department supervisor the responsibility for: (1) distributing payroll cheques to subordinate employees (2) reviewing and approving time reports for subordinates (3) interviewing applicants for subordinate positions before hiring is done by the human resource department (4) initiating requests for salary adjustments for subordinate employees.