登录之后可查看解析

C is corrent because management override of controls is a limitation of internal control. For example, management may enter into undisclosed agreements with customers that alter the terms and conditions of the entity’s standard sales contracts, which may result in improper revenue recognition.
A is incorrect because internal control is not perfect and does not “ensure” the achievement of control objectives—it may only provide reasonable assurance.
B is incorrect because collusion is extremely difficult to detect.
D is incorrect because internal control will not detect all errors and fraud; it will only provide reasonable assurance about achieving an entity’s objectives.