Which of the Following Is Not an Audit Objective of a Commodity

Which of the following is not an audit objective of a commodity department?

A) All customer accounts are opened and maintained in accordance with the rules and regulations commodity futures trading commission (CFTC) and the various commodity Exchanges
B) Adequate control exist to ensure the accuracy and propriety of information contained in regulatory reports, such as the commodity futures trading commission form 1-FR, and the focus report
C) Verify the accuracy and reporting (inventory reports, fail reports, again reports and profit and loss reports.)
D) None of these