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Answer (C) is correct . Review and approval of time cards by line supervisors is appropriate because they should know whether work has been performed. Also, because they do not distribute paychecks, they are not in a position to divert falsely authorized checks.

Answer (A) is incorrect because Employees may be properly included on payroll, but the amounts paid may be unauthorized.
Answer (B) is incorrect because Returning undelivered checks to the cashier provides no evidence regarding the validity of the amounts of checks.
Answer (D) is incorrect because Witnessing a payroll distribution does not ensure that the amounts paid are authorized.