An Accounting Information System Comprises Five Generic Parts

An accounting information system comprises five generic parts.Which of the following gives an example of an internal control associated with the financing process?

A) Maintaining a good credit rating to facilitate the issuance of bonds and other debt securities.
B) Evaluating employees in the finance department on a quarterly basis.
C) Both maintaining a good credit rating to facilitate the issuance of bonds and other debt securities and evaluating employees in the finance department on a quarterly basis.
D) Neither maintaining a good credit rating to facilitate the issuance of bonds and other debt securities nor evaluating employees in the finance department on a quarterly basis.