When performing an audit, the auditor must obtain an understanding of the internal controls relevant to the audit. Which of the controls below would be considered the least relevant to an audit?

a. The front entrance of the building is always locked and can only be unlocked when employees scan their access cards.

b. The company performs monthly inventory counts to identify any missing items in a timely manner.

c. The CFO must approve any disbursements above a $25,000 threshold.

d. The controller performs a review of the amortization computation on a quarterly basis.