When Conducting Audit Follow-Up of a Finding Related to Cash

When conducting audit follow-up of a finding related to cash management routines, an internal auditor would expect to find that all of the following changes have occurred except:

A) The steps being taken are resolving the condition disclosed by the finding.
B) Inherent risk has been eliminated as a result of resolution of the condition.
C) Controls have been implemented to deter or detect a recurrence of the finding.
D) Benefits have accrued to the entity as a result of resolving the condition.