The Statement of Management's Responsibility for Internal Control Indicates All

The statement of management's responsibility for internal control indicates all of the following EXCEPT:

A) that management is responsible for establishing and maintaining an adequate system of internal control.
B) that management has conducted an assessment of internal control over financial reporting based on the framework established by the Committee of Sponsoring Organizations of the Treadway Commission.
C) that management states that the internal controls of the company have been audited by the company's outside auditors and refers to their report.
D) that management states that the internal controls of the company have been designed by the company's outside auditors.