Which statements relating to internal control is most correct? (Two options are correct in this question) I need more explanation about why options are correct or wrong.

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

B.A characteristic of satisfactory internal control is segregation of duties.

C.Inspecting documentation produced in the performance of a control activity can help the auditor understand internal controls.

D.A 'walk-through' is not a useful procedure in helping the auditor understand internal controls when controls are evidenced by physical documents.