Problem: Which of the following internal control procedures would prevent an employee from being paid an inappropriate hourly wage?
a) having the supervisor of the data entry clerk verify that each employee's hours worked are correctly entered into the system
b) using real-time posting of payroll so there can be no after-the-fact data manipulation of the payroll register
c) giving payroll data entry clerks the ability to change any suspicious hourly pay rates to a reasonable rate
d) limiting access to employee master files to authorized employees in the personnel department