Which of the following is false? Select one: a. Internal controls, such as double checking and authorization procedures, should be put in place to detect and avoid errors in recording and posting transactions. b. If it is the intention of management to conceal misstatements, then it is considered highly unethical and fraudulent. c. A company that uses an accounting software has no potential for error compared to those who record transactions manually. d. Accountants should record and post transactions truthfully without manipulating the numbers