Which of the Following Questions Is an Auditor Most Likely

Which of the following questions is an auditor most likely to include on an internal control questionnaire?

A) Are the assets that secure notes payable critically needed for the entity's continued existence?
B) Are two or more authorized signatures required on cheques that repay notes payable?
C) Are the proceeds from notes payable used for the purchase of non-current assets?
D) Are direct borrowings on notes payable authorized by the board of directors?