Derek and Linda are working on the audit of an attestation client and are discussing the timing of audit procedures one day over lunch in the client's cafeteria. Derek advises Linda that there is a correlation between the timing of procedures and the strength of the client's system of internal control. Linda asks Derek to elaborate further on this statement. Which of the following correctly explains this relationship? If a client's system of internal control is found to be strong by the auditor, then the auditor is more likely to conduct substantive procedures at an interim date. If a client's system of internal control is found to be weak by the auditor, then substantive procedures are more likely to be conducted at interim dates. There is an inverse relationship between the timing of audit procedures and the strength of the client's system of internal control. If a client's system of internal control is found to be weak by the auditor, then it is likely that the auditor will not conduct any substantive procedures, and will instead focus on strengthening internal control