Which of the Following Is Not True with Respect to the Control

Which of the following is not true with respect to the control activities of an entity?

A) Control activities are the policies and procedures that help ensure that management directives are carried out.
B) Control activities are the policies and procedures that help ensure that the financial statements are fairly presented in conformity with generally accepted accounting principles.
C) An understanding of control activities may be obtained while the auditor is obtaining an understanding of the other components of internal control.
D) An understanding of control activities does not require an understanding of control activities related to each account balance included in the financial statements.