Which of the Following Controls Is Not a Typical Internal

question 84

Multiple Choice

Which of the following controls is not a typical internal control over fixed assets?

• A) Reconcile physical inventory with the property ledger.
• B) Periodically reassess the appropriateness of depletion categories.
• C) Identify obsolete or scrapped equipment and write it down to scrap value.
• D) Periodically review management strategy and systematically assess the impairment of assets.

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Definitions:

Pleural Cavity

The slim, fluid-filled gap located between the two pleural layers surrounding each lung, which plays a role in the mechanics of breathing.

Pericardial Sac

A double-walled sac containing the heart and the roots of the great vessels, providing protection against infection and supplying lubrication for the heart.

Myocardium

The thick middle layer of the heart wall composed of cardiac muscle cells; responsible for the heart's contractile activity.

Epicardium

The outermost layer of the heart's wall, part of the heart's protective covering and involved in the production of pericardial fluid.