This case highlights problem in company that there are surplus old and new equipments.
Option A — It is a system to detect whether there are any large unused , surplus equipments
Option B — It is a system to detect whether supplier is doing proper billing to company, is there anything short or excess charged
Option C — It is a system to prevent situation of excess / surplus, it recommends involvement of board of directors as control by production supervisor is not giving effective results
Option D — It is a system so that there is no misuse of old equipment and disposal is properly recorded
Option A & C — Can help against excess / surplus equipments. A is detective control and C is preventive control , Option C is better