In Determining the Effectiveness of an Entity's Policies and Procedures

In determining the effectiveness of an entity's policies and procedures relating to the existence or occurrence assertion for payroll transactions, an auditor most likely would inquire about and

A) Observe the segregation of duties concerning human resource responsibilities and payroll disbursement.
B) Inspect evidence that all prenumbered payroll checks are accounted for.
C) Recompute the payroll deductions for employee fringe benefits.
D) Verify the preparation of the monthly payroll account bank reconciliation.