Which of the following statements about the relationship between quality assurance and auditing is most likely to be false?

a. Auditors can most likely reduce the extent of their substantive testing when the QA function is working reliably

b. The inherent risk associated with an organization decreases considerably when an organization has an information systems QA function

c. QA personnel are likely to undertake more comprehensive checking of information systems controls than auditors

d. External auditors are more likely to focus on whether the QA function works reliably rather than undertaking direct tests of information systems controls