Which of the Following Internal Controls Most Likely Would Justify

Multiple Choice

Which of the following internal controls most likely would justify a reduced assessed level of control risk concerning plant and equipment acquisitions?

A) Periodic physical inspection of plant and equipment by the internal audit staff.
B) Comparison of current-year plant and equipment account balances with prior-year actual balances.
C) The review of prenumbered purchase orders to detect unrecorded trade-ins.
D) Approval of periodic depreciation entries by a supervisor independent of the accounting department.