Which of the following would best help the organization manage the risk of fraud?

An organization allows the same individuals to physical access inventory and purchase new assets when supplies are depleted.

Which of the following would best help the organization manage the risk of fraud?
A . Accounting personnel should regularly perform reconciliation between invoices and purchase orders
B. Accounting personnel should conduct a periodic inventory count and reconcile inventory movements
C. internal auditors should review Vie frequency and volume of purchased assets to detect trends in the inventory levels
D. Management should established a policy requiring new inventory asset purchases to be
made on serialized order forms with copies retained

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Answer: D