To Improve Accountability for Fixed Asset Retirements, Management Most Likely

To improve accountability for fixed asset retirements, management most likely would implement a system of internal control that includes

A) Continuous analysis of the repairs and maintenance account.
B) Periodic inquiry of plant executives by internal auditors as to whether any plant assets have been retired.
C) Continuous utilization of sequentially numbered retirement work orders.
D) Periodic inspection of insurance policies by the internal auditors.