Which of the following is true regarding management's documentation of internal controls?

Which of the following is true regarding management's documentation of internal controls? 



A. Some documentation should focus on controls designed to detect fraud.

B. Documentation should focus on controls over the interim financial reporting process.

C. Documentation must be done on paper.

D. Inadequate documentation is usually considered an insignificant deficiency in internal control.


Answer: Some documentation should focus on controls designed to detect fraud


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