Which of the Following Independent Checks Would Be Part of the Internal

Which of the following independent checks would be part of the internal controls for fixed assets?

A) Comparing actual fixed asset expenditures with the capital budget.
B) Periodic counts of fixed assets should be made by someone not otherwise responsible for fixed asset related activities.
C) Physical counts should be reconciled with the accounting records.
D) Book value of the assets should be compared to the insurance records.