Which of the Following Controls Would a Company Most Likely

Which of the following controls would a company most likely use to safeguard marketable securities when an independent trust agent is not employed?

A) The investment committee of the board of directors periodically reviews the investment decisions delegated to the treasurer.
B) There is periodic inspection of securities in a safe or safe-deposit box by an individual independent of both the custodial and accounting responsibilities for securities.
C) The internal auditor and the controller independently trace all purchases and sales of marketable securities from the subsidiary ledgers to the general ledger.
D) The chairman of the board verifies the marketable securities, which are kept in a bank safe-deposit box, each year on the balance sheet date.