Which of the Following Is Not One of the Types

Which of the following is not one of the types of internal audits?

A) A review of the corporate organizational structure and reporting hierarchies.
B) An examination of procedures for reporting and disposing of hazardous waste.
C) A review of source documents and general ledger accounts to determine integrity of recorded transactions.
D) A comparison of estimates and analysis made before purchase of a major capital asset to actual numbers and results achieved.