While vouching wages, auditor should examine whether there is proper segregation of duties. Which of the following activities should not be done by same department?

• A. Maintaining personnel records and approving changing in wages rates
• B. Proposing pay roll summary and disbursement of wages
• C. Making salary statements and filing tax returns
• D. Comparing time clock records with time reports prepared by supervisors and preparing list of workers employed along with the units of production for each one of them