The Report of a Service Auditor May Provide Assurance on Whether

The report of a service auditor may provide assurance on whether: $$\begin{array} { | c | c | c | } \hline & \begin{array} { c } \text { Controls are } \\\text { implemented }\end{array} & \begin{array} { c } \text { Operating } \\\text { effectiveness } \\\text { of controls }\end{array} \\\hline \text { A. } & \text { Yes } & \text { Yes } \\\hline \text { B. } & \text { Yes } & \text { No } \\\hline \text { C. } & \text { No } & \text { Yes } \\\hline \text { D. } & \text { No } & \text { No } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D