According to IIA guidance, which of the following procedures would be least effective in managing the risk of payroll fraud?
A. The employee’s name listed on organization’s payroll is compared to the personnel records.
B. Payroll time sheets are reviewed and approved by the timekeeper before processing.
C. Employee access to the payroll database is deactivated immediately upon termination.
D. Changes to payroll are validated by the personnel department before being processed.
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