Which of the following is the most appropriate beginning step of a work program for an assurance engagement involving smart devices?

Which of the following is the most appropriate beginning step of a work program for an assurance engagement involving smart devices?
A . Train all employees on bring-your-own-device (BYOD) policies.
B . Understand what procedures are in place for locking lost devices
C . Obtain a list of all smart devices in use
D . Test encryption of all smart devices

Answer: C

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