Which of the Following Controls Is Not a Typical Control

Multiple Choice

Which of the following controls is not a typical control that affects multiple assertions for long-lived assets?

A) Reviewing insurance policies for adequate replacement coverage of assets.
B) Formal budgeting process with appropriate follow-up variance analysis.
C) Periodic comparison of physical assets to subsidiary records with the general ledger.
D) Periodic reconciliations of subsidiary records with the general ledger.