A company uses a bank to process its weekly payroll. Time sheets and payroll adjustment forms (e.g., hourly rate changes, terminations) are completed and delivered to the bank, which prepares checks (cheques) and reports for distribution. To BEST ensure payroll data accuracy: 
A、payroll reports should be compared to input forms. 
B、gross payroll should be recalculated manually. 
C、checks (cheques) should be compared to input forms. 
D、checks (cheques) should be reconciled with output reports.