Entity-level controls can have a pervasive effect on the entity's ability to meet the control criteria. Which one of the following is not an entity-level control? A. The period-end financial reporting...

Entity-level controls can have a pervasive effect on the entity's ability to meet the control criteria. Which one of the following is not an entity-level control?

          A. The period-end financial reporting process

          B. Controls to monitor results of the operations

          C. Controls to monitor the inventory taking process

           D. Management's risk assessment process