88. Incompatible duties are those that allow an irregularity to be perpetrated a. and concealed by a single employee. b. and concealed through collusive actions. c. by a single employee. d.. by accounting personnel. e. and concealed by a group of two or more employees. 89. Which of the following is not an inherent limitation in an entity's internal controls? a. mistakes in judgment b. collusion c, cost versus market d. breakdowns e. management override 90. Which of the following management responsibilities is not established under PCAOB standards? To present a written assessment of the effectiveness of the company's internal control over financial reporting as of the end of the company's most recent fiscal year. a. b. To accept responsibility for the effectiveness of the company's internal c. To evaluate the effectiveness of the company's internal control over d. To perform cost-benefit analyses with respect to internal controls control over financial reporting financial reporting using suitable criteria relating to assertions having a material effect on the financial statements To support it's evaluation of internal control with sufficient evidence, including e. documentation