Which of the following is an important internal control over payroll?
A. Separating the duties of cash disbursement from bank reconciliation.

B. Separating the duties of safeguarding property from record-keeping of property.

C. Separating the duties of approving invoices from signing disbursement checks.

D. Separating the duties of the disbursement of paychecks from the recording of payroll transactions in the ledger