Which of the Following Factors in Assessing Severity of Internal

Multiple Choice

Which of the following factors in assessing severity of internal control deficiencies indicates that a deficiency that may have been considered a material weakness at an interim date would not be considered a material weakness at the year end?

A) Remediation of a control deficiency.
B) Existence of compensating controls.
C) Complexity and subjectivity of the account balance.
D) Effectiveness of oversight and governance.