Consider the Following Short Case as You Respond to the Question

Consider the following short case as you respond to the question: Amanda is a partner in a CPA firm; she supervises a staff of ten professionals, some of whom are already licensed CPAs and some of whom are still working toward licensure.She is responsible for audits of independent bookstores in California, Nevada and Arizona.Amanda is concerned that the less experienced professionals she supervises are repeating the mistakes she and the more experienced professionals on her team made when they began auditing.She therefore wants to create a knowledge management system.One important step in conducting an audit is the evaluation of internal controls; one step in creating a knowledge management system is the creation of a visual map.If Amanda wanted to create a visual map focused on internal control, it could be organized into which of the following categories?

A) General and application
B) Physical, technical and administrative
C) Safeguarding assets, promoting operational efficiency, ensuring reliable financial reporting and encouraging compliance with management directives
D) Any of these