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Answer (A) is correct . The personnel department is responsible for authorization and execution of payroll transactions, e.g., hiring of new employees and determining their pay rates. Hence, this department’s verification of the payroll changes listing used in data processing is an important control over payroll processing.

Answer (B) is incorrect because Inaccurate Social Security deductions could be caused by errors in payroll rates.
Answer (C) is incorrect because Labor hours should come from the time reporting system (time card or time sheet), not the list of payroll changes.
Answer (D) is incorrect because Inspection of the listing of payroll changes would indicate whether contributions by eligible employees have begun to be deducted, not whether employees have been asked about contributing to the pension plan.