A. This procedure would detect excessive pay to current employees but not inappropriate pay to terminated employees.

B. Establishing direct-deposit procedures with employees' banks does nothing to verify whether all the paychecks are valid. Using this procedure, terminated employees who had not been removed from the payroll would continue to receive paychecks.

C. Mailing checks to employees' homes does nothing to verify whether all the paychecks are valid. Using this procedure, terminated employees who had not been removed from the payroll would continue to receive paychecks.

D. If an employee has been terminated but the employee has not been removed from the payroll, a reconciliation of payroll records with time-keeping records should detect it.