Which of the following statements is false regarding management's documentation of internal control over financial reporting? a. Management needs to maintain sufficient and appropriate documentation of the internal controls they have designed and implemented to achieve the objective of reliable financial reporting, b. Internal control documentation is useful in training new personnel or serving as a reference tool for all employees. c. Management only needs to maintain documentation if the company's auditors will be providing an opinion on internal control effectiveness. d. Documentation provides evidence that the controls are operating