When assessing control risk on a preliminary basis during a financial statement audit, a key objective of evaluating the design of an internal control system is to

a. Determine that the company’s employees are executing the control activities in accordance with the operating manuals at the client. 

b. Determine whether the company’s internal control activities mitigate the risk of material misstatement for the relevant assertions if they operate effectively. 

c. Determine that the data being relied upon by the client’s controller is complete and accurate. 

d. Determine whether the company’s internal controls are operating effectively.