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Answer (A) is correct . Access to stock certificates by the controller is a breakdown of the fundamental segregation of duties needed for effective internal control. The controller, who performs the accounting function, should not have access to the assets.

Answer (B) is incorrect because The treasurer, in the normal performance of the custodianship function, rightly has access to stock certificates.
Answer (C) is incorrect because The controller prepares accrual adjustments on bonds, e.g., discount (premium) amortization.
Answer (D) is incorrect because The approval of temporary stock purchases by the treasurer or the president is a typical delegation of authority by the board. However, the directors should periodically review this activity.