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Answer (A) is correct . Controls in a payroll system should include a proper separation of the functions of authorization, record keeping, and custody of assets; batch totals for such items as hours worked and payroll amounts; hash totals (e.g., of employee identification numbers) to test for completeness of processing; record counts for each run; special control over unclaimed checks (the person who distributes checks must not retain unclaimed checks); and backup copies of files to allow for reconstruction if information is lost.

Answer (B) is incorrect because Separation of duties and backup procedures are not mentioned.
Answer (C) is incorrect because Separation of duties and backup procedures are not mentioned.
Answer (D) is incorrect because Special controls over unclaimed checks and backup procedures are omitted.