What is the primary role of internal controls in managing a business?

a. To ensure that no cash is stolen.

b. To ensure that the financial statements are presented in such a manner as to provide relevant and reliable information for financial statement users and the company’s creditors.

c. To encourage theft and to ensure that segregation of duties does not take place.

d. To constrain subordinates’ activities in order to ensure that employees do not deviate from the scope of their responsibilities and that they act in the best interest of the business.