Which of the following does not accurately summarize auditors' requirements regarding internal control? 
Definitions:
Deuterostomes
A classification of animals characterized by the development of the anus from the first opening in the embryo, with the mouth forming later.
Echinoderms
A phylum of marine animals known for their radial symmetry and include starfish, sea urchins, and sea cucumbers.
Water-Vascular System
A unique hydraulic system used by echinoderms (such as starfish and sea urchins) for locomotion, feeding, and gas exchange.
Echinoderms
A phylum of marine animals known for their radial symmetry and include species such as starfish, sea urchins, and sea cucumbers.
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