Which of the following control procedures are designed to mitigate the risk of theft or the fraudulent disbursement of paychecks? (Check all that apply.) A. Criminal background checks for all job applicants B. Restriction of access to blank payroll checks and the check signature machine C. Redepositing unclaimed paychecks and investigating the cause D. Pre-numbering and periodically accounting for all payroll checks E. Employee review of earnings statements Segregation of duties is one of the recommended control procedures designed to mitigate which of the following threats? (Check all that apply.) A. Errors in processing payroll B. Unauthorized changes to payroll master data C. Inaccurate updating of payroll master data D. Inaccurate time and attendance data E. Theft or fraudulent disbursement of paychecks