The primary responsibility for establishing and maintaining internal control rests with:

B.The Management of the company

It is managements responsibility to maintain and establish internal controls because they have been given task of managing operations.

Option  B, rest with the Management 

primary responsibility to establish and maintaining internal control rest with management because management is an part of the internal control.

The responsibility of everyone's control part of the work covers all disciplines

At work

The department is important in the first place

B. Management.

It`s  rests with Management

B. Management.

Management responsibility for establishing and maintaning Internal controls rest

Option B:

Management along with those charged with governance are responsible for establishing and maintaining internal controls.

Answer is B. The Management holds the prime responsibility of Internal control.

the correct answer is B as the management is responsible for internal control

I agree with all, management responsible for estabilishing internal controls in the company. So option B is the right answer.