17. Which of the following is correct about internal control? a. Accounting and internal control systems provide management with conclusive evidence that objectives are reached. b. One of the inherent limitations of accounting and internal control systems is the possibility that the procedures may become inadequate due to changes in conditions, and compliance with procedures may deteriorate. 0. Most internal controls tend to be directed at non-routine transactions. d. Management does not consider costs of the accounting and internal control systems