At the End of Internal Control Testing,the Auditor May Conclude

At the end of internal control testing,the auditor may conclude that

A) internal controls are effective in preventing or detecting misstatements for the accounts in the business process
B) internal controls are effectively designed to prevent or detect misstatements for the significant accounts in the business process
C) internal controls are not effectively designed for the significant accounts in the business process
D) internal controls are not effective for the relevant assertions tested for the significant accounts in the business process