Kumar Is the Internal Auditor of Tarragon Inc

Kumar is the internal auditor of Tarragon Inc.Kumar wants to put procedures in place to prevent misstatements in owners' equity and ensure proper record keeping.Kumar has suggested that management implement well-defined policies for preparing stock certificates and recording capital stock transactions.What else should Kumar recommend?

A) independent internal verification of information in the records
B) having all journal entries in the equity account reviewed by the controller
C) performing a monthly reconciliation of shareholder's equity
D) reconciling the dividend payments with the bank statement