C is corrent because total time spent on individual jobs should be compared with total time per the time clock. This will ensure that all time is properly allocated to individual jobs, and that excess hours exist (i.e., time that was not chargeable to specific jobs).
A is incorrect because the payroll department and the personnel department should be separate, as they have separate functional responsibilities. The personnel department authorizes the hiring and pay levels of employees whereas the payroll department expends funds. These functional responsibilities should be separate, and neither department should supervise the other department.
B is incorrect because employees should not be permitted to reconcile or check their own job reports.
D is incorrect because the payroll department and the personnel department should be separate, as they have separate functional responsibilities. The personnel department authorizes the hiring and pay levels of employees whereas the payroll department expends funds. These functional responsibilities should be separate, and neither department should supervise the other department.
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