Which of the Following Is Not an Objective of the Auditor's

Which of the following is not an objective of the auditor's examination of notes payable?

A) To determine whether internal controls are adequate
B) To determine whether client's financing arrangements are effective and efficient
C) To determine whether transactions regarding the principal and interest of notes are properly authorized
D) To determine whether the liability for notes and related interest expense and accrued liabilities are properly stated