Which of the Following Best Describes the Auditor and Internal

Which of the following best describes the auditor and internal controls?

A) controls in systems can be easily identified
B) controls in systems can be easily tested
C) auditor's knowledge of internal control systems has not increased over the past thirty years
D) auditor's understanding of internal controls for an audit client is usually as good as management's understanding of internal controls
E) today,auditors are required to understand internal controls that are relevant to the audit
F) both A and D
G) both B and E
H) Both C and E