Which of the Following Conclusions Would Be Appropriate for a Beginning

Which of the following conclusions would be appropriate for a beginning auditor performing an audit of a payroll department?

A) Employee taxes have been deducted at the correct rates, and the taxes have been forwarded to the appropriate government agency.
B) Although there is insufficient segregation of duties, the impact is mitigated by compensating controls.
C) The payroll computer system should be replaced.
D) The payroll department staff has the appropriate level of skills.