Which of the following are true with respect to internal controls? (Several choices may be correct.) A. Internal controls relate to only the reliability of financial reporting. B. There is one framework for internal controls. C. The objectives of internal controls are the same as the assertions for financial statements. D. Internal controls are designed and implemented to ensure that transactions are real, recorded, correctly valued, classified, summarized, and posted on a timely basis. E. There are limitations of internal control, such as ineffective understanding of the purpose of a control. F. Entity-level controls are always tested by the auditor. G. For a small entity, the owner-manager is often heavily involved in the day-to-day running of the business, and this can be seen as both a control strength and a weakness