Which of the Following Statements About Internal Control Is Correct

Multiple Choice

Which of the following statements about internal control is correct?

A) There is no relationship between an entity's objectives and the components of internal control.
B) Internal control is relevant to the entire entity, or to any of its operating units or business functions.
C) All of the entity's objectives and related internal controls are relevant to an audit of the entity's financial
D) An understanding of internal control relevant to each of the entity's operating units and business functions is necessary.