Internal control is defined as:

a. The entity’s system to prevent, or detect and correct, misstatements in the financial statements.

b. A process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of the objectives related to operations, reporting, and compliance.

c. A process, implemented by management, to ensure the integrity of the entity’s management information system.

d. The entity’s system to ensure that management and those charged with governance of the entity have quality information for decision making.