A is corrent because separation of individuals with custody over equipment to be disposed, from individuals authorized to approve removal work orders segregates the custodial and authorization responsibilities for the equipment. The proper segregation of duties calls for the separation of the authorization, recordkeeping, and custody functions.
B is incorrect because periodic comparisons of removal work orders to documentation authorizing the removal of equipment detect, rather than prevent, the improper disposition of equipment.
C is incorrect because the mere existence of serial numbers is unlikely to prevent improper disposition of equipment. Serial numbers are used, however, to facilitate the equipment recordkeeping function.
D is incorrect because analyses of scrap sales and repairs and maintenance will only detect equipment sales and transactions which have been expensed. It will not prevent the improper or unauthorized disposition of equipment.
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