Question 5 Which of the following statements regarding a company's internal control over financial reporting is incorrect? O A Many controls leave a clear trail of documentary evidence about the effective operation of controls O B Inquiry of appropriate client personnel is a highly reliable source of evidence about the effective operation of controls OC For those controls, leaving no documentary evidence, the auditor generally observes them being applied at various points during the year OD Assessing control risk requires the auditor to consider the design, implementation and operation of controls