Diaz corporation is a large, publicly traded firm. The head of the the Diaz's s internal audit department reports directly to the CFO. Reports prepared by the internal auditors indicate that the accounting system is functioning as it should and that the internal controls are operationally effective. In such a situation, the independent auditor will probably a$)$ totally elimate test of controls b$)$avoid duplicating the work performed by the internal audit staff c$)$ place limited reliance on the work done by the internal audit staff d$)$ none are correct