i. During its assessment of the accounts payable department, the internal audit function identified the following observations: Several instances of transactions that were not properly recorded in subsidiary ledgers ii. A lack of timely reconciliations of the account balances affected by the improperly recorded transactions. iii. The employee performing the three-way match of purchase order, receiving document, and vendor invoice has the authority to modify vendor master file. Based on COSO objective category, which observation should be classified as design inadequacy (instead of operating ineffectiveness)? Select one: a. i. and ii. O b. ii. and iii. O c. ii. alone d. iii. along