Communication with which of the following will help to obtain sufficient knowledge of the communication component to understand how the entity communicates financial reporting roles, responsibilities, and significant matters pertaining to financial reporting? A. With personnel regarding their roles and responsibilities in the internal control structure
B. With personnel about how their activities in the financial reporting system relate to others
C. With personnel about how and to whom to report financial reporting exceptions
D. Between management and those charged with governance, as well as third parties such as regulatory authorities