Which control should an internal auditor suggest in order to ensure that the table is updated correctly, and is used only for valid pay changes?

An organization has implemented a new automated payroll system that contains a table of pay rates that are matched to employee job classifications.

Which control should an internal auditor suggest in order to ensure that the table is updated correctly, and is used only for valid pay changes?
A . Restrict data-table access from management and line supervisors who have the authority to determine pay rates.
B . Require a supervisor in the department, who has the ability to change the table, to compare the changes to a signed management authorization.
C . Ensure that adequate edit and reasonableness checks are built into the automated system.
D . Require a manager, who is independent of the system and who cannot change the table, to authorize and sign-off on any employee pay changes.

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Answer: D