The most appropriate method to prevent fraud or theft during the frequent movement of trailers loaded with valuable metal scrap from the manufacturing plant to the organization$$s scrap yard about $10$ miles away would be to

A$.$

Perform complete physical inventory of the scrap trailers before leaving the plant and upon arrival at the scrap yard.

B$.$

Contract with an independent hauler for the removal of scrap.

C$.$

Require existing security guards to log the time of plant departure and scrap yard arrival. The elapsed time should be reviewed by a supervisor for fraud.

D$.$

Use armed guards to escort the movement of the trailers from the plant to the scrap yard.