Which of the Following Audit Steps Would Be Most Effective

Which of the following audit steps would be most effective to review proper recording of and accountability over physical assets?

A) Physically inspect all assets on the organization's property. II. Select a sample department and physically inspect assets in the department. III. Select a sample from the organization's records of physical assets and physically locate each asset. IV. Identify assets at a sample of locations and trace to the organization's records.
B) I only
C) I and IV only
D) II and III only
E) III and IV only