Which of the Following Procedures Would Evidence the Client's Control

Multiple Choice

Which of the following procedures would evidence the client's control over the existence of machinery and equipment?

A) Useful lives are only entered into the system by the controller.
B) Impairment testing takes place in accordance with a formal assessment of business changes and events as they relate to fixed assets.
C) Fixed assets are assigned a control identification number and that number is permanently affixed to the asset for periodic inventory.
D) Only the CFO can enter additions into the fixed asset module of the system.