Choice "A" is correct. Management takes responsibility for providing reasonable, not absolute, assurance that programs are operated in compliance with requirements.
Choice "d" is incorrect. Management is presumed to take responsibility for identifying programs and understanding and complying with requirements.
Choice "b" is incorrect. Entity compliance with compliance requirements is presumed to be evaluated and monitored by management on an ongoing basis.
Choice "c" is incorrect. Management's proactive efforts to timely and effectively address compliance findings in audits is presumed.
