Which of the Following Describes Management's Responsibility for Providing Documentation

Multiple Choice

Which of the following describes management's responsibility for providing documentation for its assessment of the effectiveness of ICFR?

A) The documentation must follow strict SEC guidelines regarding its format and length.
B) The documentation must show the connection between significant financial statement accounts, management assertions, and controls.
C) The documentation must be updated monthly and updated via narrative reports.
D) All of the above are true.