The Main Objective/s of an Audit of Swaps Is/are

The main objective/s of an audit of swaps is/are:

A) To determine the adequacy and effectiveness of controls relating to rate swap transactions
B) To ascertain that swap transaction are properly recorded in accordance with their term
C) To ensure that the company's financial statements and regulatory reports properly reflect in accordance with generally accepted accounting principles, the results of swap activity
D) All of these