Which control is most likely to give the greatest assurance that securities held as investments are safeguarded?
?A. There is no access to securities between year end and the date of the auditor's security count.
?B. Proceeds from the sate of Investments are recelved by an employee who does not have access to securities.
?C. Investment acquisitions are authorized by a member of the board of directors before execution.
?D. Access to securities requires the signatures and presence of two designated efficint: