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Which of the following controls helps ensure that non-current assets are depreciated at the correct rate in accordance with company policy? A. Limiting physical access to non-current assets over a pre-determined value. B. The regular review and follow-up of records that show significant profits or losses on disposal. C. Periodically reviewing the records of non-current assets and checking to ensure that a sample of them are in existence. D. Periodically checking to ensure that the historical cost of non-current assets as recorded is in agreement with purchase documentation or similar. E. Limiting the access to that part of the computer system in which depreciation rates are stored by the use of passwords. |