A factory foreman at Steblecki Corporation discharged an hourly worker but did not notify the Payroll Department. The foreman then forged the worker's signature on time cards and work tickets and, when giving out the payroll checks, diverted the checks drawn for the discharged worker to his own use. Select the statement that would be the most effective pro- cedure for preventing this activity:

(a) Require a written authorization for each employee added to or re-

moved from the payroll.

(b) Have a paymaster with no other payroll responsibility than that of

distributing payroll checks.

(c) Have someone other than persons who prepare or distribute the payroll obtain custody of unclaimed payroll checks.

(d) From time to time, rotate persons distributing the payroll.