Internal Control Over Financial Reporting Includes Policies and Procedures That

Internal control over financial reporting includes policies and procedures that

A) pertain to the maintenance of records that,in reasonable detail,accurately and fairly reflect transactions and dispositions of the liabilities of the company
B) provide reasonable assurance regarding prevention or timely detection of unauthorized transactions and dispositions of the company's assets that could have a material effect on the financial statements
C) pertain to the maintenance of records that,in reasonable detail,accurately and fairly reflect transactions and dispositions of the assets of the company
D) pertain to the creation of records that,in reasonable detail,accurately and fairly reflect transactions and dispositions of the assets of the company