Internal controls: A. only apply to SEC companies. B. are implemented by and are the responsibility of the auditors. C. consist of policies and procedures designed to provide reasonable assurance that the company achieves its objectives and goals. D. guarantee that the company complies with all laws and regulations.

Option C

Explanation:

The internal auditors of the company make the policies and procedures to make sure the company achieves the objectives. Through internal control the company can also maintain the integrity in financial and accounting record maintenance.

These policies and procedures helps to prevent fraud and mistakes. Operational efficiency of the company be increased as with internal control the reporting is done on time. The laws and regulations can also be adhered to.

say it in english maybe we can