C is corrent because the comparison of daily journal entries with the factory labor summary will detect any direct manufacturing labor which has been properly recorded on the labor summary but incorrectly posted to a manufacturing overhead account.
A is incorrect because routing tickets from finished goods on delivery will indicate when and where goods have been transferred but will not detect errors in direct manufacturing labor classification. Thus, direct manufacturing labor costs could still be incorrectly charged to manufacturing overhead.
B is incorrect because reconciling work in process inventory with cost records will only help determine whether aggregate totals have been properly recorded. This procedure would not detect errors in direct manufacturing labor classification and, thus, would not prevent direct labor from incorrectly being charged to manufacturing overhead.
D is incorrect because time cards will generally provide only total employee hours worked; the details of time charged to direct manufacturing labor vs. indirect labor (manufacturing overhead) will generally not be available on the time card. These details are needed to prevent direct manufacturing labor from being incorrectly charged to manufacturing overhead.
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