Why BCD are incorrectly

45. Which of the following controls will most likely justify a reduced assessed level of control risk for the existence assertion for equipment? (A) Internal auditors periodically select equipment items in the fixed assets master file and locate the related equipment on company premises. (B) Department heads are asked to provide information to the accounting department each quarter about any equipment no longer in use or somewhat damaged. (C) All contracts of equipment purchases are reviewed by both the controller and attorney to verify that legal title transfers to the client and that none represent operating leases. (D) As part of quarterly and annual inventory physical counts, factory equipment is listed and subsequently reconciled to the fixed asset master file