A. A record count is a total of the number of records processed. Whereas a record count could detect that one additional employee had been paid, the question asks for the best control technique to detect the action using employee identification numbers. A record count would not include employee identification numbers.

B. A hash total is a meaningless sum of numbers in a batch, such as the sum of all the employee I.D. numbers. A hash total would detect a substituted employee time card, because the employee I.D. number of the substituted employee would be different from the employee I.D. number of the original employee.

C. While a subsequent check of the output from the payroll might detect the substitution, a hash total is a better control technique because it would detect the substitution more quickly and reliably.

D. The question asks for the best control technique to detect this action using employee identification numbers. A batch total of the total payroll amount or the total hours worked would not utilize employee identification numbers.