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A is corrent because the review should be done by an investment committee of the board of directors, as the authority for investment decisions was delegated by the board of directors.
B is incorrect because the chief operating officer did not delegate the decision-making authority and therefore should not make the periodic reviews.
C is incorrect because the treasurer did not delegate the decision-making authority and therefore should not perform periodic reviews. Also, the treasurer has custodial responsibility which would further preclude him/her from authorization responsibility.
D is incorrect because the corporate controller did not delegate the decision-making authority and therefore should not perform the periodic reviews. Also, the controller has recording (accounting) responsibility which would further preclude him/her from authorization responsibility.