The Work Papers for an Audit of Hazardous-Materials Handling and Disposal

The work papers for an audit of hazardous-materials handling and disposal at an engineering research facility provide evidence that the following procedures were performed. Drums of hazardous waste not yet shipped off-site were inventoried. The physical count agreed with the company's inventory records. A sample of hazardous-waste shipments received at the disposal site was compared to bills of lading and company records. No errors were detected. The audit staff observed engineering personnel during the handling of hazardous materials. No company policy violations were noted. The reconciliation of waste drums to the inventory records provides evidence that:

A) Hazardous-waste materials were being disposed of as prescribed by company policy.
B) The amount of hazardous materials being used was accurately recorded.
C) Records of drums shipped to the waste disposal site were being maintained.
D) All hazardous-waste drums in inventory were accounted for.