Consider the statements below as you answer the next question:

The chief financial officer of TNL Corporation is a certified public accountant.

OBP Corporations internal audit manager is a certified fraud examiner.

CPQ Corporation maintains a set of systems flowcharts that describe current business processes.

DKM Corporation encrypts all data transmitted over its wireless network.

Which corporation will require the least amount of compliance testing?

CPQ

OBP

Either TNL or DKM

Cannot be determined from the information given