Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?

Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?
A . They serve as a reminder of what controls should exist in a process.
B . They require yes/no responses to specific questions, not open-ended responses.
C . They do not capture all controls that may exist.
D . They are useful in assessing risk.

Answer: C