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Answer (B) is correct . With direct deposit, the possibility of diversion of physical checks, either accidentally or fraudulently, is eliminated.

Answer (A) is incorrect because The use of physical checks is less sound from an internal control standpoint than direct deposit. Also, allowing supervisors to distribute checks opens up the opportunity for an unscrupulous supervisor to put “ghost” employees on the payroll.
Answer (C) is incorrect because The use of physical checks is less sound from an internal control standpoint than direct deposit.
Answer (D) is incorrect because The use of physical checks is less sound from an internal control standpoint than direct deposit. Also, allowing supervisors to distribute checks opens up the opportunity for an unscrupulous supervisor to put “ghost” employees on the payroll.