Internal Control Activities Within the Payroll Process, Identified as Independent

Internal control activities within the payroll process, identified as independent checks and reconciliations, would include which of the following?

A) IT controls over computer records and physical controls in records storage area.
B) Time sheets reconciled with the payroll register.
C) The payroll register is checked for mathematical accuracy and agreement with authorized pay rates and deductions.
D) Supervisor approves time sheets prior to preparation of payroll documents.