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Answer (D) is correct . Physical control of assets is a preventive control that reduces the likelihood of theft or other loss. Keeping the vehicles at a secure location and restricting access establishes accountability by the custodian and allows for proper authorization of their use.

Answer (A) is incorrect because Insurance provides for indemnification if loss or theft occurs. It reduces financial exposure but does not prevent the actual loss or theft.
Answer (B) is incorrect because An internal control designed to ensure control over repair work performed has no bearing on the risk of loss.
Answer (C) is incorrect because Taking an inventory is a detective, not a preventive, control.