Which one of the following best describes how the modern approach to internal auditing differs from the traditional approach?

Select one:

A$.$ The modern approach uses a systems$-$based technique, evaluating current controls and threats to the organization, and considers the materiality of risks, but does not consider an organization's business objectives.

B$.$ The modern approach uses many systems$-$based techniques, determines activity based on the organization$$s business objectives, materiality of the risk and key threats to achieving business objectives rather than evaluating current controls.

C$.$ The traditional approach uses systems$-$based controls, determines materiality of potential risks to the organization$$s achievement of its objectives rather than reviewing adherence to regulations.

D$.$ The traditional approach confines itself to review of current system controls, compliance with those controls and any potential to bypass those controls rather than the materiality of the risk.