From an internal control standpoint, the asset most susceptible to improper diversion and use isGroup of answer choicesbuildings.prepaid insurance.cash.land.

From an internal control standpoint, the asset most susceptible to improper diversion and use is cash.

Here's why:

1. Liquidity: Cash is the most liquid asset a company has, which means it can be easily converted into other assets or used to pay off liabilities. This makes it highly susceptible to improper diversion and use.

2. Accessibility: Cash is easily accessible. Unlike buildings or land, which are fixed assets and cannot be easily moved or hidden, cash can be easily taken and used without immediate notice.

3. Traceability: It's harder to trace cash once it's been improperly diverted because it doesn't leave a clear paper trail like other assets might. For example, if prepaid insurance is used improperly, there would be a record of the transaction. But with cash, once it's gone, it's often hard to trace where it went.

4. Size: Cash is small in size and can be easily transported or hidden, unlike buildings or land.

5. Universality: Cash is universally accepted. Unlike other assets like buildings, land, or prepaid insurance, cash can be used to acquire a wide range of goods and services, making it a prime target for improper diversion and use.