Which of the Following Controls Could Help to Prevent Unauthorized

Which of the following controls could help to prevent unauthorized overtime?

A) review by payroll supervisor of a report that lists all employees whose wage rate does not match the permanent file
B) print a gap report for all employees who have not submitted their time reports for the current pay period
C) review by payroll supervisor of a report that lists all employees working more than the required hours per week
D) have a calculation check for payroll calculations (gross pay less deductions = net pay)