Which one of the following isnotan objective of internal control?

Select one:

a.To enhance the reliability of financial statements

b.To safeguard assets

c.To guarantee the accuracy of the accounting records

d.To ensure compliance with laws and regulations

Based on my text, all options appear to be objectives of internal control. My professor said that the answer is (C) To guarantee the accuracy of the accounting records. However, this course hero document says that it is (A) To enhance the reliability of financial statements.

So what would the correct answer be?