Which of the Following Statements Is True in Terms of an Internal

Which of the following statements is true in terms of an internal control system?

A) A good internal control system will help a company achieve reliable financial reporting, effective and efficient operations, and compliance with laws and regulations.
B) An internal control system cannot be considered effective until the possibility of human error has been completely eliminated.
C) Only large companies need to be concerned with a system of internal control.
D) The extent of internal control activities adopted by a company must not be evaluated in terms of cost-benefit.