Choice "A" is correct. Controls over time and attendance will not be effective in preventing or detecting errors in the computation of employee overtime. Miscalculation of the wage or overtime premium amount could occur even if hours worked are accurately controlled and captured by the time and attendance system.Choice "c" is incorrect. Controls over time and attendance systems would be designed to be effective in preventing fraudulent reporting of an employee's own hours. The video image would be very helpful in this regard.Choice "d" is incorrect. Controls over time and attendance systems would be designed to be effective in preventing inaccurate accounting for employees' hours. The video image would be very helpful in this regard.Choice "b" is incorrect. Controls over time and attendance systems would be designed to be effective in preventing recording of other employees' hours. The video image would be very helpful in this regard.