Accounting control should provide reasonable assurance about the achievement of management’s objectives. The concept of internal controls providing “reasonable assurance” recognizes that

Answer (C) is correct. Since accounting control should provide reasonable assurance about the achievement of management’s objectives, the concept of internal controls provides that reasonable assurance should not adversely affect efficiency or profitability. In many cases, management’s objectives deal with either efficiency or profitability, so providing reasonable assurance should not impede the achievement of those objectives.