In DFAS In 2017, the US GAO reported that the Financial Statement Audit Guide and the DoD Internal Control over FIAR Guidance provide which one if the following for DoD Components: A. Unreasonable methodology for developing and implementing FIPs B. Detailed information for the preparation of financial statements C. No details of the roles and responsibilities of DoD Components D. Prescribe a standard, systemic process to follow to assess processes, controls, and systems