Consider the Statements Below as You Answer the Next Question

Multiple Choice

Consider the statements below as you answer the next question: • The chief financial officer of TNL Corporation is a certified public accountant.• OBP Corporation's internal audit manager is a certified fraud examiner.• CPQ Corporation maintains a set of systems flowcharts that describe current business processes.• DKM Corporation encrypts all data transmitted over its wireless network.Which statements relate to the second generic step in a financial statement audit?

A) TNL and OBP
B) TNL and CPQ
C) OBP and CPQ
D) TNL, OBP and CPQ