[单选题]
Which TWO of the following are reasons why organisations need to have effectivesystems of control?(1) Managing going concern risk(2) Maximising its profitability(3) Managing its assets and liabilities(4) Cutting down the time needed for the audit(5) Complying with laws and regulations
A .2 and 3
B .1 and 3
C .1 and 5
D .4 and 5
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