$5\mathrm{.}50$ Both management and auditors have responsibilities related to the audit client's internal control system $"7\text{'}$s is an example of management's responsibility related to internal control system?

a$.$

Management muit assess financial reporting risk.

b$.$

Management must establish an appropriate control emiromment.

c$.$

Management mast ensure the security of the company's assets, inclading data.

d$.$

Only b and $c$ are the responsibility of management.

e$.$

All of these are the responsibility of management.