What Is the Role of Internal Controls During the Assessment

Multiple Choice

What is the role of internal controls during the assessment of inherent risk?

A) Internal controls are considered separately,so they are ignored during the assessment of inherent risk.
B) As the quality of internal controls increases,inherent risk decreases.
C) As the quality of internal controls improves,inherent risk increases.
D) There is a direct relationship between the quality of internal controls and inherent risk.