Problem

Which of the following is not a condition that must be met for an internal control examina...

Which of the following is not a condition that must be met for an internal control examination?

A. Management accepts responsibility for the effectiveness of its internal control.

B. Management must base its evaluation of internal control on standards established by the AICPA.

C. Management’s evaluation of control can be supported by sufficient evidence.

D. Management presents a written assertion about the effectiveness of its internal control.

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