Which of the following statements is true regarding the controls in a small company?

$(1)$ The external auditor will never be able to rely on the controls in a small company

$(2)$ Segregation of duties may be inadequate duE to staff numbers

$(3)$ Evidence of the operation of controls is more likely to be available in documentary form

$(4)$ The external auditor will assess the attitudes, awareness and actions of management

A$8(1)$ and $(3)$

B $(1)$ and $(4)$

C $(2)$ and $(3)$

D $(2)$ and $(4)$