Which of the Following Is Not an Outcome of Control

Multiple Choice

Which of the following is not an outcome of control self-assessment?

A) Informal, soft controls are omitted, and greater focus is placed on hard controls.
B) The entire objectives-risks-controls infrastructure of an organization is subject to greater monitoring and continuous improvement.
C) Internal auditors become involved in and knowledgeable about the self-assessment process.
D) Nonaudit employees become experienced in assessing controls and associating control processes with managing risks.