Internal Control Is Defined as the Process Effected by an Entity's

Multiple Choice

Internal control is defined as the process effected by an entity's board of directors, management, and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the all of the following categories EXCEPT:

A) Compliance controls - relating to the entity's compliance with applicable laws and Regulations.
B) Operations controls - relating to the effective and efficient use of the entity's resources.
C) Information and communication.
D) Financial reporting controls - relating to the preparation of reliable published financial statements