Which of the Following Is a Correct Statement About Internal

Which of the following is a correct statement about internal controls?

A) The internal control function in a company is a process designed by management and others charged with governance to provide reasonable assurance that the financial statements are prepared in accordance with the COSO financial reporting framework.
B) Management develops internal controls to prevent misstatements in the financial statements.
C) The auditor reviews the internal controls developed by management to assess whether the internal controls are effective in preventing misstatements.
D) The auditing standards define internal controls over financial statements as processes designed by management and others charged with governance to provide reasonable assurance that company responsibilities are met.