Effective internal control A. Eliminates risk and potential loss to the organization. B. Is unaffected by changing circumstances and conditions encountered by the organization. C. Cannot be circumvented by management. D. Assists with the safeguarding of assets.

D) Assists with the safeguarding of assets.

Explanation:

Internal control refers to a group of policies and procedures adopted by a company's management to assist them in safeguarding assets, prevention of fraud, higher accuracy of accounting reports, preparation of reliable financial reports, and overall better conduction of the company.

Internal controls provide reasonable, but not absolute, assurance of achieving the control objectives of the company.