Which of the following internal control procedures would an entity most likely use to assist in satisfying the completeness assertion related to long-term investments?

a. Senior management verifies that securities in the bank safe deposit box are registered in the entity's name.

b. The internal auditor compares the securities in the bank safe deposit box with recorded investments.

c. The treasurer vouches the acquisition of securities by comparing brokers' advices with canceled checks.

d. The controller compares the current market prices of recorded investments with the brokers' advices on file.