7. Read the following two cases : [Case 1] Management's disregard of its responsibility to maintain an adequate internal control environment. [Case 2] Management fails to modify prescribed internal controls for changes in information technology. These two cases are explaining the weaknesses of the internal control process. Therefore, an auditor can't sufficiently rely on the test of control, instead, have to increase substantive test and nature, timing, extent are more conservatively adjusted. This action include all noted above two cases. A. True B. False