[15] In response to competitive pressures, management has proposed an ambitious capital expenditures program to enhance production facilities. The inherent feasibility of this program is dependent upon A. Coordination with the long-term financing needs of the company. B. Approval by the appropriate federal agencies. C. Ratification of the board of directors. D. The working capital position of the company. [16] Which of the following is the most appropriate test ip determine that restrictions on access to investment securities are followed? A. Examine the bank's safe-deposit signature card to be sure that only authorized signatures appear for every visit to the safe-deposit box. B. Determine that all employees with access to securities are bonded. C. Ascertain that the accounting department maintains an independent record of each investment security D. Compare serial numbers on documents to those on brokers' invoices