Which of the following procedure would provide the most reliable evidence that the first control, payroll calculations are checked by a payroll manager, is working effectively?

a) Enquiry with the payroll clerk performing the payroll calculations

b) Enquiry with the payroll manager performing the check

c) Recalculation of the payroll amounts by the auditor

d) Inspection of the payroll report for evidence that a sample of payroll amount are checked.