The Periodic Payment from the General Cash Account to the Payroll

The periodic payment from the general cash account to the payroll account for net payroll should be tested for at least one payroll period. The primary audit procedure is a(n) :

A) analytical review procedure that net pay is reasonable.
B) test of controls that an imprest account is being used for payroll.
C) substantive test that the correct amount was transferred for this test period.
D) test of transactions that the check is prepared for the proper amount and transmitted to an imprest bank account before payroll checks are handed out.