Which of the following is not an advantage of the direct deposit system to the employer?

The correct choice highlights that the aspect of not being able to make direct deposit mandatory in most states is indeed not an advantage for the employer. While direct deposit has many benefits, including streamlined payroll processes and reduced paperwork, the inability to mandate it can be seen as a limitation. Employers may prefer direct deposit because it simplifies payroll management and decreases the risk associated with handling physical checks. However, if they cannot require employees to use direct deposit, it reduces the potential operational efficiencies they could achieve.

Conversely, the other choices represent clear advantages of direct deposit. Preventing lost and stolen checks enhances security for both the employer and the employee, reducing the risk of financial loss due to theft or misplacement. Additionally, by eliminating the need for employees to physically cash or deposit checks, it saves time and increases productivity, allowing workers to use their time more efficiently. Better control of check stock minimizes the risk of over-ordering checks and reduces waste, leading to more efficient management of payroll resources. Each of these factors contributes positively to the employer's operational effectiveness, reinforcing why they are advantages of the direct deposit system.