Which of the following internal control objectives is the focus of this testing?

An audit of management’s quality program includes testing the accuracy of the cost-of-quality reports provided to management.

Which of the following internal control objectives is the focus of this testing?
A . To ensure compliance with policies, plans, procedures, laws, and regulations.
B . To ensure the accomplishment of established objectives and goals for operations or programs.
C . To ensure the reliability and integrity of information.
D . To ensure the economical and efficient use of resources.

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Answer: C