Final answer:
Examples of physical controls include unannounced random counts and keeping records in a fireproof vault, both aimed at protecting company assets.
Step-by-step explanation:
Examples of physical controls can include measures such as unannounced random counts to verify the presence of company-owned equipment and keeping accounting records in a fireproof vault. These controls are part of a company's internal control system designed to safeguard assets, ensure accurate financial reporting, and comply with laws and regulations.
Thus, only options involving the protection and verification of physical assets are considered appropriate examples of physical controls. The functionality of experimental controls, as mentioned, plays a significant role in scientific research. While option a about large sample sizes and option b regarding the need for statistical tests.
They are not specific functions served by experimental controls. Option c, which states that experimental controls reduce the number of measurements needed, is somewhat closer to a benefit that controls might provide by ensuring more precise and valid comparisons.