Which of the Following Factors May Influence the Auditors Assessment

Which of the following factors may influence the auditors assessment of control risk please choose the correct option:

A) Customer policy regarding such matters as acceptable operating practices and codes of conduct.
B) Management's awareness or lack of awareness of applicable laws and regulations
C) Assignment of responsibility and delegation of authority to deal with such matters as organizational goals and objectives, operating functions, and regulatory requirements.
D) All of the above