Why should the employee's supervisor not distribute paychecks? 

a. A form of payroll fraud involves a supervisor submitting fraudulent time cards for nonexistent employees. 

b. A form of payroll fraud involves a supervisor submitting fraudulent time cards for nonexistent employees and The resulting paychecks, when returned to the supervisor are then cashed by the supervisor 

c. The resulting paychecks, when returned to the supervisor are then cashed by the supervisor. 

d. None of the choices