Which of the following statements concerning the abdominal wall layers are correct?

A. Scarpa's fascia affords little strength in wound closure.

B. The internal abdominal oblique muscles have fibers that continue into the scrotum as cremasteric muscles.

C. The transversalis fascia is the most important layer of the abdominal wall in preventing hernias.

D. The lymphatics of the abdominal wall drain into the ipsilateral axillary lymph nodes above the umbilicus and into the ipsilateral superficial inguinal lymph nodes below the umbilicus.

DISCUSSION: The integrity of the abdominal wall is maintained principally by the transversalis fascia. Scarpia's fascia affords little strength in wound closure, but its approximation contributes considerably to the creation of an aesthetically acceptable scar. The cremasteric muscles of the spermatic cord are a continuation of muscle fibers from the internal abdominal oblique musculature. The lymphatic supply of the abdominal wall follows a simple pattern. These superficial lymphatics run parallel to the superficial veins, which above the umbilicus drain into the ipsilateral axillary vein and below it into the ipsilateral femoral vein.