After Hours Adult Education Center has a large part-time payroll (approximately 120 part-time employees). Given the size of the payroll and the initial review of the records where a number of discrepancies were identified, what did the audit review team find during their analysis?
A) All records were accurate with no discrepancies.
B) 10 employees were either overpaid or underpaid a few hours.
C) 15 employees were either overpaid or underpaid a few hours.
D) 20 employees were either overpaid or underpaid a few hours.