An Internal Control System Consists of All the Following Policies

Multiple Choice

An internal control system consists of all the following policies and procedures except:

A) Those necessary to ensure the safeguarding of an entity's assets.
B) Those necessary to ensure that cash on hand and on deposit in checking accounts is beyond the minimal amount for ongoing operations.
C) Those necessary to ensure the reliability of its accounting records.
D) Those necessary to ensure the accomplishment of its overall objectives.