Final answer:
The characteristic 'absolute' does not describe internal control, because internal control cannot guarantee a completely error-free or limitation-free environment. It is meant to provide reasonable assurance, not absolute certainty. Therefore correct option is B
Step-by-step explanation:
The characteristic that does not describe internal control is 'absolute'. Internal control is indeed dynamic, it is a process; however, it is not absolute, meaning it cannot guarantee that the control system is completely without failure or limitations. Internal control can mitigate risks but cannot entirely eliminate them.
Instead, the effectiveness of internal control is dependent on the operation of several components, and it aims to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations.