Which of the following is a preventive control that may prevent assets from being stolen?

The plant controller completes an existence test of the fixed assets annually to determine if they are still properly located at the plant

A fixed asset roll forward is performed annually to reconcile the actual fixed asset balance to the calculated balance

The company's hires a security guard to watch over the plant's fixed assets when the plant is closed

The accounting manager performs a monthly fixed asset review to ensure that all fixed assets exist and are operating efficiently