Final answer:
To enhance control over the custody of heavy mobile equipment, a business would likely implement a policy for periodic inspections and reconciliations with accounting records, ensuring both physical and financial tracking are in sync.
Step-by-step explanation:
The question at hand is addressing the management of heavy mobile equipment within a business context, specifically regarding how to strengthen control over the custody of such equipment. To enhance the oversight and management of heavy mobile equipment, an entity would most likely institute a policy requiring a periodic inspection of equipment and reconciliation with accounting records. This process would help in verifying the physical existence of the equipment and ensuring that it is properly recorded in the business's financial statements. The options involving verification of liens, accounting for work orders, and increase in insurance coverage may be relevant in different contexts but would not be as directly impactful as regularly scheduled inspections for the custodial control of heavy equipment.