Management's Report on Internal Controls Must Include Each of the Following

Multiple Choice

Management's report on internal controls must include each of the following except

A) A statement that management is responsible for establishing and maintaining adequate internal control over financial reporting.
B) A statement identifying the framework management uses to evaluate the effectiveness of the company's internal control.
C) A statement providing management's assessment of the effectiveness of the company's internal control.
D) A statement providing management's evaluation of the company's control environment.