$\backslash$table$[[$Question $12],[$Not yet$],[$answered$],[$Marked out of$],[1\mathrm{.}00],[$P Flag$],[$guestion$]]$

Fred Stein's office furniture and equipment must be replaced soon, and this requires a lot of administrative control. He needs to ensure that he has an asset spreadsheet to control periodic changes in tangible assets. Which area of control does this describe?

a$.$ Physical control

b$.$ Financial control

c$.$ Information control

d$.$ Human resource control