Internal control policies and procedures have limitations not including:

A) Human error.
B) Human fraud.
C) Cost-benefit principle.
D) Collusion.
E) Establishing responsibilities.

Human Error

Mistakes made by people, often attributed to factors such as misjudgment, confusion, or oversight.

Human Fraud

Intentional trickery by members of an organization aimed at obtaining an unethical or illegal advantage.

Cost-Benefit Principle

An economic principle that compares the cost of an action to its benefits. The action is considered favorable if the benefits outweigh the costs.