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C is corrent because the issuance of payroll checks for individuals who either never did work for the firm or who did work for the firm and have resigned may be detected by this procedure since no one will pick up the check.
A is incorrect because the timekeeping function will not be performed by internal auditors.
B is incorrect because delivering unclaimed checks to internal auditors is a control only over unclaimed checks and will not prevent a bona fide employee’s check from being claimed by another employee.
D is incorrect because it is not the best available answer. Although this procedure would prevent the paymaster from cashing these checks, this is not the most likely reason that the policy is adopted.