You have been provided a list of controls some of which are used to prevent or detect payroll fraud. Identify which one is used to prevent or detect payroll fraud.

- a. b. c. d. e. f. g. h.	Segregation of duties at all times
- a. b. c. d. e. f. g. h.	Monitor payroll records for "unusual" adjustments, such as excessive payments without deductions, large payroll reversals near yesr-end etc.
- a. b. c. d. e. f. g. h.	Minimal use of cheque payments and increased use of payments by direct deposits.
- a. b. c. d. e. f. g. h.	Monitor payroll records for duplicate names, addresses, postal codes, SIN numbers etc.
- a. b. c. d. e. f. g. h.	Separate segregation and oversight of amendments made to payroll master file such as direct deposits to prevent unauthorized changes.
- a. b. c. d. e. f. g. h.	Reconciliation and independent reporting of variations in payroll expense month to month with supporting documents and comparing over time.
- a. b. c. d. e. f. g. h.	Conduct thorough pre-employment reference checks for all payroll administrators to identify previous fraudsters.
- a. b. c. d. e. f. g. h.	Reconcile payroll expense and the actual amounts paid to the authorized payroll on a regular basis, and conduct immediate follow-up whenever discrepancies are identified.

a.	Preventative
b.	Preventative
c.	Detective
d.	Detective
e.	Preventative
f.	Detective
g.	Preventative
h.	Detective