27. Which of the following questions would be least likely to appear on an internal control questionnaire regarding the initiation and execution of new property, plant, and equipment purchases?

a. Are prenumbered purchase orders used and accounted for?

b. Is access to the assets restricted and monitored?

c. Are requests for repairs approved by someone higher than the department initiating the request?

d. Are purchase requisitions reviewed for consideration of soliciting competitive bids?