Select the correct option to test your answer: A The design of the internal control system and the implementation of the controls B The design of the internal controls and the implementation of the control system C The implementation of the controls and the correctness of the accounting records D The design of the internal control system and the correctness of the accounting records Correct Answer: Option A (The design of the internal control system and the implementation of the controls) Verified correct option for Auditing (Auditing).