Sam found the following two questions on his final exam: 1. Which of the following controls would be of concern to management but not to the auditor? He answered: Controls over health and safety guidelines compliance by employer 2. Which of the following controls would not be of concern to the auditor? He answered: Controls over the collection of accounts receivable amounts

a. Only statement 1 is true

b. Only statement 2 is true

c. Both statements 1 and 2 are true

d. Neither statements 1 or 2 are true.