When Determining What Type of Report to Issue on Internal

When determining what type of report to issue on internal control under Section 404,

A) an adverse opinion on internal control must be given if any weaknesses in a key internal control is discovered.
B) a scope limitation requires the auditor to disclaim an opinion on internal controls.
C) if the auditor gives a qualified opinion on the financial statements, they must give a qualified opinion on internal controls.
D) a scope limitation requires the auditor to express a qualified opinion or a disclaimer of opinion on internal controls.