QUESTION 11 An inherent limitation of internal control is that it o is only as good as those that designed it often fails to provide complete assurance of misstatements can only provide an entity with reasonable assurance in achieving its financial reporting objectives o may be costly to implement, and seldom yields any tangible benefits QUESTION 11 An inherent limitation of internal control is that it o is only as good as those that designed it often fails to provide complete assurance of misstatements can only provide an entity with reasonable assurance in achieving its financial reporting objectives o may be costly to implement, and seldom yields any tangible benefits