While Performing a Follow-Up of a Concern About Equipment-Inventory Tracking

While performing a follow-up of a concern about equipment-inventory tracking, which course of action is not necessary for the auditor to take?

A) Ensure that the steps being taken resolve the condition disclosed by the initial finding.
B) Ensure that controls have been implemented to prevent the issue from occurring again.
C) Ensure that the entity has begun to experience benefits as a result of resolving the issue.
D) Ensure that the inherent risk has been eliminated as a result of resolving the issue.