Human resources and payroll are separate departments. Which of the following combinations would provide the best segregation of duties?

A. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
B. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.

C. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee’s bank account.

D. Payroll personnel add employees and enter employee bank account numbers but process hours only as approved by the human resources department. Paychecks are automatically deposited in the employee’s bank account.