Which of the Following Is True Regarding Management's Documentation of Internal

Multiple Choice

Which of the following is true regarding management's documentation of internal controls?

A) Some documentation should focus on controls management has placed in operation to adequately address identified financial reporting risks.
B) Documentation should focus on controls over the interim financial reporting process.
C) Documentation must be done on paper.
D) Inadequate documentation is usually considered an insignificant deficiency in internal control.