[单选题]36) Which of the following describes the internal control component "information system?" A A) Internal auditors monitor company controls to safeguard assets, and external auditors monitor the controls to ensure that the accounting records are accurate. B B) Control procedures are designed to ensure that the business's goals are achieved. C C) Only authorized users have access to various parts of the information system. D D) The information system is the "tone at the top" of the business.