An IS auditor reviewing an accounts payable system discovers that audit logs are not being reviewed. When this issue is raised with management the response is that additional controls are not necessary because effective system access controls are in place. The BEST response the auditor can make is to: 
A、review the integrity of system access controls. 
B、accept management's statement that effective access controls are in place. 
C、stress the importance of having a system control framework in place. 
D、review the background checks of the accounts payable staff.