Choice "B" is correct. Questions relating to access controls for assets would not normally be a part of a questionnaire related to controls over the initiation and execution of equipment purchases.
Choice "a" is incorrect. Questions about controls related to the authorization of major repairs would likely be included on a questionnaire related to controls over the initiation and execution of equipment purchases.
Choice "d" is incorrect. Questions about the existence of prenumbered purchase orders would likely be included on the internal control questionnaire since prenumbering functions are an important control supporting the completeness assertion.
Choice "c" is incorrect. Questions about controls related to competitive bids would likely be included on a questionnaire related to controls over the initiation and execution of equipment purchases.