Which of the following is not a condition for an insurable loss?
A. Using accurate and effective accounting and financial controls to protect the firm’s inventories and cash from pilfering
B. Establishing a self-insurance health program that covers all employees
C. Installing burglar alarms, security guards, and even guard dogs to protect warehouses from burglary
D. Purchasing and using safety equipment, from hand guards on machinery to goggles and safety shoes for individuals
E. Installing fire alarms, smoke alarms, and sprinkler systems to reduce the risk of fire and the losses due to fire