Which of the Following Statements Concerning Internal Controls Is True

Which of the following statements concerning internal controls is true?

A) Internal administrative controls are designed to limit the amount of funds spent on investments.
B) Strong internal controls provide reasonable assurance that the objectives of a company will be accomplished.
C) Internal accounting controls are limited to the policies and procedures used to protect the company from embezzlement.
D) The control procedure,segregation of duties,prohibits the employment of a husband and wife or other closely related parties within the same company.