Management Documentation of the ICFR Assessment Should Include All of the Following

Multiple Choice

Management documentation of the ICFR assessment should include all of the following except:

A) documentation regarding every control in a process.
B) documentation regarding reasonable support for the basis for management's assessment and conclusion.
C) documentation regarding the design of controls management has placed in operation.
D) documentation on the controls management concludes are adequate to address the entity's financial reporting risks.