Which of the Following Controls Is Not a Typical Internal

Multiple Choice

Which of the following controls is not a typical internal control over fixed assets?

A) Reconcile physical inventory with the property ledger.
B) Periodically reassess the appropriateness of depletion categories.
C) Identify obsolete or scrapped equipment and write it down to scrap value.
D) Periodically review management strategy and systematically assess the impairment of assets.