A is corrent because the payroll department, entrusted with preparing the payroll, must determine that terminated employees do not continue receiving payroll checks. The proper use of prenumbered termination notices would provide assurance that the terminated employees are removed from the payroll.
B is incorrect because termination notices relate to terminated, not continuing, employees. Therefore, the use of prenumbered termination notices provides no assurances regarding continuing employees’ receiving their payroll checks.
C is incorrect because the personnel department, not the payroll department, must keep the personnel files up to date. Thus, the use of prenumbered termination forms will have no effect on the personnel files.
D is incorrect because the termination notices will only relate to terminated, not continuing, employees. Thus, the use of prenumbered termination forms will not provide assurance that uncashed checks have been issued to employees who have not been terminated.
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