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A is corrent because the purchases are made by the user department rather than by a special purchasing department. Additionally, purchasing and purchase approval are made by the same department (i.e., a combination of functional responsibilities).
B is incorrect because it is a standard control regarding purchases of factory equipment. Variances between authorized and actual expenditures should be brought to the immediate attention of management.
C is incorrect because it is a standard control regarding purchases of factory equipment. Depreciation policies need only be reviewed annually.
D is incorrect because it is a standard control regarding purchase of factory equipment. As factory equipment acquisitions are not routine, special approvals are required.