Raj, an Employee at TRS Corporation, Was Preparing a Risk/control

Multiple Choice

Raj, an employee at TRS Corporation, was preparing a risk/control matrix related to the steps in the accounting cycle.The first row of the matrix contained the following entries: Adequate training.Assets that should be reported at historical cost are reported at market value.Human error.Internal audits.Which two items would appear in the same column in the matrix?

A) Adequate training and human error
B) Human error and internal audits
C) Adequate training and internal audits
D) None.For a given risk, each column can have only one entry.