Which of the following statements is true regarding management's use of judgement to design, implement,...

The use of judgment enhances management's ability to make better decisions about internal control, but cannot guarantee perfect outcomes.

Introducing judgment generally diminishes management's ability to make good decisions about internal control.

It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles.

It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together