The correct answer to question is option A. Effective internal control to be established in enterprises aims to prevent errors and frauds that may occur by all employees in order to achieve their goals and targets. The option of reducing the fees of the independent audit may be considered false. Because the company's effective internal control may not eliminate the need for external audit. Assurances that are in compliance with government regulations are not actions of internal control in the enterprise, but an action that may be provided to ensure internal control. Option D may be considered false because the reliability and integrity of management decision-making information can help senior management make effective decisions. Internal control is accurate because it provides reasonable assurance that the objectives of operations, reporting and compliance are achieved.