Proper Documentation and Inappropriate Payments to Employees

B

The correct answer is D. Payable checks.

Payable checks should be examined to ensure that all payments made to employees are properly documented and that inappropriate payments have not been made. This examination should include verifying that all payments have proper supporting documentation, such as invoices or receipts, and that the amount paid is accurate and appropriate.

The examination of payable checks is an important part of internal controls, which are processes put in place by organizations to prevent fraud and errors. By examining payable checks, an organization can detect any irregularities or suspicious activity and take appropriate action to prevent further losses.

Payable cash, cash advances, and counterfeit checks are not directly related to ensuring that payments to employees are properly documented and that inappropriate payments have not been made. However, these items may be subject to examination as part of a broader review of an organization's internal controls and financial processes.