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B is corrent because faulty human judgment (1) may result in a variety of improperly recorded transactions and (2) is inherent in that it cannot be completely controlled.
A is incorrect because, while a lack of management incentives to improve the control environment may be a deficiency, it is not an inherent limitation of internal control. 
C is incorrect because complexity in and of itself is not an inherent limitation of internal control.
D is incorrect because, while an ineffective board of directors is an internal control deficiency, an ineffective board of directors is not an inherent limitation of internal control.