Employers paying employees by check should have procedures for all of the following transactions EXCEPT:

Comprehensive and Detailed in-Depth Explanation:

When paying employees by check, employers must handle risks such as check fraud and loss. Procedures must be in place for:

Positive Pay (B):A fraud prevention tool that verifies checks before cashing.

Stop Payments (C):Prevents a check from being cashed if lost/stolen.

Reissuing Net Pay (D):Ensures employee still gets paid if issues occur.

Bank fees (A)are not part of internal control procedures — they're an operating cost, not a payroll control activity.