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Answer (A) is correct . The bank should maintain a record, which can be inspected by company personnel, of all safe-deposit box visits. Access should be limited to authorized officers. Firms typically require the presence of two authorized persons for access to the box. This precaution provides supervisory control over, for example, the temporary removal of the securities to serve as a pledge for a loan (hypothecation of securities).

Answer (B) is incorrect because An audit would eventually uncover an outright theft assuming no alteration of the asset records.
Answer (C) is incorrect because Obtaining a fidelity bond is contingent upon the character of the employee, not the presence of a specific control.
Answer (D) is incorrect because The bank maintains a record of visits.