A company converted its payroll system from an external service to an internal package. Payroll processing in April was run in parallel. To validate the completeness of data after the conversion, which of the following comparisons from the old to the new system would be MOST effective?
- Cut-off dates and overwrites for a sample of employees
- Turnaround time for payroll processing
- Master file employee data to payroll journals
- Employee counts and year-to-date payroll totals