For each of the following descriptions, indicate what type of audit best characterizes the nature of the audit being conducted. Each answer will only be used once. Evaluate the design, implementation, and effectiveness of a company's accounts receivable collection process A. Financial statement audit Determine the fair presentation of a company's balance sheet, income statement, and statement of cash flows B. Internal control audit Evaluate a company's policies and procedures associated with the Occupational Safety and Health Administration C. Compliance audit (OSHA) D. Operational audit Investigate the possibility of accounts payable fraud E. Forensic audit Evaluate a company's policies and procedures associated with inventory procurement and management