Which of the Following Is Characteristic of Internal Control

Which of the following is characteristic of internal control?

A) It is not possible to design a foolproof system of internal controls.
B) A well-designed system of internal controls should be the goal of every organization.
C) Separation of duties is the easiest control activity to implement in small companies.
D) It is easiest to implement effective internal controls in large companies that are able to devote substantial resources to those systems.