Problem: Maurice and Janet are working on the audit of Rainbow Enterprises, LLC and are meeting to discuss the forthcoming audit of the client's cash and cash equivalents accounts. Maurice is interested in understanding more about the client's internal controls in this area, to which Janet replies that he should consider checking with the client's senior management. Which of the following represents the most likely reason Janet would say this? O If Maurice approaches senior management and requests written assurances and assertions pertaining to internal controls over cash and cash equivalents, these audit hours can be allocated elsewhere. O It might be worth meeting with senior management to understand more about the client's tone at the top, as internal controls of this nature often filter down and permeate an organization. O Maurice should check with senior management, as these key employees are likely to know and keep records of where the client's cash and cash equivalents are being held and invested. O None of these answer choices are correct.