A rating scale may be used in an external assessment to show the degree of conformance with the Standards by an internal audit activity. One scale consists of three ratings: generally conforms, partially conforms, and does not conform. "Partially conforms" most likely indicates that A. The assessor is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatements. B. An internal audit activity has a charter, policies, and processes, and their execution and results conform with the Standards. C. Deficiencies do not preclude the internal audit activity from performing its responsibilities. D. Deficiencies in practice are judged to be so significant as to seriously impair, or preclude, the internal audit activity's ability to perform adequately in all or in significant areas of its responsibilities