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Answer (A) is correct . Reasonable assurance is provided when cost-effective actions are taken to restrict deviations to a tolerable level. This implies, for example, that material errors and improper or illegal acts will be prevented or detected and corrected within a timely period by employees in the normal course of performing their assigned duties. The cost-benefit relationship is considered by management during the design of systems. The potential loss associated with any exposure or risk is weighed against the cost to control it.

Answer (B) is incorrect because Collusion is an inherent limitation of internal control.
Answer (C) is incorrect because The board of directors or a similar body is responsible for the guidance and oversight of management.
Answer (D) is incorrect because The examination and evaluation of management processes is a function of the internal auditing department.