Which of the following is not a correct statement: A) If general controls are weak, it may not be possible to rely on application controls B) Weaknesses in the IT environment at the entity level may result in a conclusion that there is a significant deficiency or material weakness. C) Weaknesses in application controls at the process level may result in a conclusion that there is a significant deficiency or material weakness. D) Applications are less prone to mistakes than human beings, if designed, operated, maintained and secured effectively E) Internal controls downstream from the risk are considered preventive controls