Comprehensive and Detailed Explanation:
A disaster recovery plan (DRP) ensures payroll continuity during emergencies. Key tests include:
Option A (Direct deposit & check printing) is correct because payroll must still be processed during a disaster.
Option C (Access to online payroll data) is necessary to ensure payroll can be processed remotely.
Option D (Network connectivity verification) is vital to confirm off-site payroll access.
Option B (Validating new hire record counts) is incorrect because it is a routine HR function, not part of disaster recovery. DRPs focus on ensuring payroll continues for existing employees rather than hiring functions.
Reference:
Payroll.org - Payroll Disaster Recovery Planning
IRS - Business Continuity Guidelines for Payroll Processing