Which one of the following statements regarding internal control is false?

a. It is not possible to design a system of internal controls that is foolproof.

b. A well-designed system of internal controls should be the goal of every organization whether for profit or not-for-profit.

c. Separation of duties is the easiest control activity to implement in small companies.

d. It is easiest to implement effective internal controls in large companies which are able to devote substantial resources to those systems.