Which among the following is not a principle relating to control activities? O a. Management designs its information systems and related control activities to achieve its objectives and respond to risks. O b. The agency implements control activities through policies and procedures. C. External auditor implements the control activities to achieve its objectives and respond to risks O d. Management designs control activities to achieve its objectives. Question 47 Not yet answered Marked out of 1.00 P Flag question Which of the following opinions will be issued when the auditor is not independent of the company he is auditing? O a. Unqualified Opinion ob. Disclaimer of Opinion