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Answer (D) is correct . Most companies have their payrolls prepared by the same individuals who maintain the year-to-date records. There is no need for this functional separation because both duties involve recordkeeping.

Answer (A) is incorrect because Separating timekeeping and payroll preparation is an effective control. It prevents one person from claiming that an employee worked certain hours and then writing a check to that employee. Payment to an absent or fictitious employee would therefore require collusion between two employees.
Answer (B) is incorrect because Personnel should be separate from payroll. The former authorizes the calculation of the payroll by the latter.
Answer (C) is incorrect because Separating paycheck preparation from distribution makes it more difficult for fictitious employees to receive checks.