Which of the following is false concerning SOX Section 404 and AS 5?

a. Management is responsible for establishing and maintaining adequate internal controls.

b. A control deficiency can result from faulty design or operation.

c. An auditor cannot issue an unqualified opinion on internal control effectiveness if a significant deficiency exists.

d. A control deficiency occurs when there is neither prevention detection of a misstatement.

e. None of the above