Equipment Acquisitions That Are Misclassified as Maintenance Expenses Most Likely

Equipment acquisitions that are misclassified as maintenance expenses most likely would be detected by a control activity that provides for

A) Segregation of duties of employees in the accounts payable department.
B) Independent verification of invoices for disbursements recorded as equipment acquisitions.
C) Investigation of variances within a formal budgeting system.
D) Authorization by the board of directors of significant equipment acquisitions.