Which of the Following Is a Typical Internal Control

Which of the following is a typical internal control?

A) The use of password-protected computers and software.
B) The requirement that separate individuals authorize cash disbursements and sign checks.
C) The use of physical controls over inventories to prevent loss from theft.
D) A physical count of inventory at year-end to verify amounts shown on the company's accounting records.
E) All of these are typical internal controls.