For Public Companies in the U

For public companies in the U.S. ,which statement is correct?

A) The auditor is responsible for the development of internal controls and the financial reporting process.
B) Internal controls over the financial reporting process must be effective as of year-end.
C) Internal controls over the financial reporting process are designed to assure that the internal control process of a company is effective.
D) Effective internal control reporting provides reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes.