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.