Which of the Following Statement Regarding Internal Control Is Correct

Multiple Choice

Which of the following statement regarding internal control is correct?

A) Internal controls provide a degree of assurance that the organisation and its systems are running normally.
B) Internal controls can prevent and detect anomalous and undesirable occurrences,but they cannot reverse the effects caused by such occurrences.
C) Internal controls do not concern about natural disasters and other catastrophic disruptions.
D) Internal controls are only implemented in the most important functions of an organisation.