What is the primary role of internal controls in managing a business?

a. To prevent cash from being stolen

b. To ensure that the financial statements are presented in such a manner as to provide relevant and reliable information for financial statement users and the companys creditors

c. To constrain subordinates activities in order to prevent employees from deviating from the scope of their responsibilities and encouraging them to act in the best interest of the business

d. To encourage theft and to ensure that segregation of duties does not take place