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Which control reduces the risk of theft or fraudulent distribution of paychecks? A. Use of a separate checking account for payroll B. Regular review of

Which control reduces the risk of theft or fraudulent distribution of paychecks?

A.

Use of a separate checking account for payroll

B.

Regular review of all changes to master payroll data

C.

Batch totals

D.

Encryption of all payroll data

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