Internal Controls Are Crucial to Companies That Convert from U

Multiple Choice

Internal controls are crucial to companies that convert from U.S.GAAP to IFRS because of all of the following risks except:

A) Possible misstatement of financial information.
B) Possible fraud.
C) Controls are significantly different across the globe.
D) Ineffective communication of the change to investors,creditors,and others.
E) Management's inability to certify the effectiveness of the controls.