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Answer (C) is correct . A limiting factor is that the cost of an entity’s internal control should not exceed the expected benefits. However, although the cost-benefit relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible.

Answer (A) is incorrect because The auditor’s responsibility is to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
Answer (B) is incorrect because An active and independent board strengthens the control environment.
Answer (D) is incorrect because The absence of monitoring weakens internal control.