Which of the Following Observations Is True

Multiple Choice

Which of the following observations is true?

A) The effectiveness of an ideal control system should be independent of the people enforcing it.
B) No internal control structure can ever be completely effective,regardless of the care followed in its design and implementation.
C) A control system by itself can provide absolute assurance that all fraud will be prevented.
D) The type of control activities include reactive controls and proactive controls.