Management Makes the Decision to Design Internal Controls in the Long-Term

Management makes the decision to design internal controls in the long-term debt and owner's equity process to prevent or detect misstatements in the financial statements based on

A) whether the risks in this process justifies the use of internal controls
B) whether the balances in this process justifies the use of internal controls
C) whether the volume of transactions in this process justifies the use of internal controls
D) whether the relevancy of transactions in this process justifies the use of internal controls