Which of the Following Would Be Least Likely to Suggest

Multiple Choice

Which of the following would be least likely to suggest to an auditor that the client's management may have overridden the internal control?

A) Differences are always disclosed on a computer exception report.
B) Management does not correct internal control deficiencies that it knows about.
C) There have been two new financial controllers this year.
D) There are numerous delays in preparing timely internal financial reports.