Management wishes to include in its internal controls over factory payroll a procedure to ensure that employees are paid only for work actually performed. To meet this objective, which of the following internal control actions would be most appropriate?

Answer (A) is correct. Piecework is production that is compensated at a set amount per unit of output rather than time spent on the job. Comparing production amounts (inventory additions) with payments (piecework records) is therefore an appropriate control over payroll.