Which of the Following Procedures Represents a Weakness in Internal

Which of the following procedures represents a weakness in internal controls for payroll?

A) The payroll clerk distributes signed payroll checks. Undistributed checks are returned to the payroll department.
B) The accounting department wires transfers funds to the payroll bank account. The transfer is based on totals from the payroll department summary.
C) The payroll department prepares checks using a signature plate. The treasurer supervises the process before payroll checks are distributed.
D) The payroll department prepares checks. The chief financial officer signs the payroll checks.