Comprehensive and Detailed in-Depth Explanation:
Underescheatmentlaws, unclaimed wages (typically after 1-5 years) must be reported to the state. The required informationincludes:
* Employee's name
* Last known address
* Check amount and issue date
SSNs or employee IDsare not always required due to privacy laws. Hence,Dis the correct answer.

Projectplanningis the initial phase in a system implementation lifecycle. During this phase, the following tasks are performed:
* Evaluating costs: Estimating the budget required for the new system.
* Defining goals and objectives: Establishing the project's scope and purpose.
* Analyzing available resources: Reviewing available human, technical, and financial resources.
Conducting user trainingoccurs later, during theexecution or implementation phase,not during planning.
Training prepares end-users once the system is configured or ready to be used, not when planning is being scoped.

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.