Property acquisitions that are misclassified as maintenance expense would most likely be detected by an internal control system that provides for

a. Investigation of variances within a formal budgeting system.

b. Review and approval of the monthly depreciation entry by the plant supervisor.

c. Segregation of duties of employees in the accounts payable department.

d. Examination by the internal auditor of vendor invoices and canceled checks for property acquisitions. p-654