Which of the following statements relating to internal control is most correct?

A$.$ A characteristic of satisfactory internal control is a process that ensures personnel have capabilities commensurate with responsibility.

B$.$ The client's commitment to integrity and ethical values is unrelated to the auditor's understanding of internal controls.

Required: Answer in the space below:

i$.$ Which of the two options $($A or B$)$ is correct.

ii$.$ Why the response selected is correct.

iii. Why the response not selected is incorrect.