BE$7\mathrm{.}2($LO $1),$ C Shelly Eckert has prepared the following list of statements about internal control.

a$.$ One of the objectives of internal control is to safeguard assets from employee theft, robbery, and unauthorized use.

b$.$ One of the objectives of internal control is to enhance the accuracy and reliability of the accounting records.

c$.$ No laws require U$.$S$.$ corporations to maintain an adequate system of internal control.

Identify each statement as true or false. If false, indicate how to correct the statement.