Consider the Statements Below as You Answer the Question: •

Consider the statements below as you answer the question: • The chief financial officer of TNL Corporation is a certified public accountant.• OBP Corporation's internal audit manager is a certified fraud examiner.• CPQ Corporation maintains a set of systems flowcharts that describe current business processes.• DKM Corporation encrypts all data transmitted over its wireless network.Which corporation will require the least amount of compliance testing?

A) CPQ
B) OBP
C) Either TNL or DKM
D) Cannot be determined from the information given