Payroll bank accounts must be reconciled regularly for all of the following reasons EXCEPT to:

Bank reconciliation is a core internal control that involves comparing the company’s bank statement to its internal general ledger records. Its primary purposes are to detect fraud (Option A), identify errors in recording or bank processing (Option B), and confirm that tax and payroll deposits were correctly processed (Option D). However, the bank reconciliation process itself does not ensure that employees were paid correctly (Option C). A bank reconciliation only confirms that the total amount disbursed matches the bank ' s record; it cannot determine if an individual employee ' s rate was wrong or if their overtime was calculated incorrectly. Validating that employees were paid correctly requires a separate audit of the payroll register against timecards and HR master files before the funds are even sent to the bank.