Internal controls are designed to provide reasonable assure that A. Management's planning, organizing, and directing processes are properly evaluated. B. management's plans have not been circumvented by management collusion. C. the internal auditing department's guidance and oversight of management's performance is accomplished economically and efficiently. D. material errors or fraud will be prevented, or detected and corrected, within a timely period by employees in the course of performing their assigned duties.

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

the correct answer is b.)

answer(b) partnership';

answer///ability to capture the attention of users;