The main goal of auditing internal control is

The main goal of auditing internal control is 



A. To allow the auditor to fix any internal control deficiencies.

B. To form an opinion on the ability of internal controls to prevent fraud.

C. To assure management that internal control is preventing all material misstatements on the financial statements.

D. To evaluate the effectiveness of controls over all relevant financial statement disclosures in the financial statements.


Answer: To evaluate the effectiveness of controls over all relevant financial statement disclosures in the financial statements


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