One of the Most Important Reasons for Having a System

One of the most important reasons for having a system of internal control is to:

A) improve the effectiveness and efficiency of the operations of the organization.
B) ensure no employees have ever been convicted of fraud or embezzlement.
C) eliminate any temptations that may be presented to employees that could lead to theft from the company.
D) prevent a salesperson from using a company car for personal transportation.