Which of the Following Questions Would an Auditor Least Likely

Multiple Choice

Which of the following questions would an auditor least likely include on an internal control questionnaire concerning the initiation and execution of equipment transactions?

A) Are requests for major repairs approved at a higher level than the department initiating the request?
B) Are prenumbered purchase orders used for equipment and periodically accounted for?
C) Are requests for purchases of equipment reviewed for consideration of soliciting competitive bids?
D) Are procedures in place to monitor and properly restrict access to equipment?