While selecting your sample size, the level of reliance on internal controls is an important factor. How does the level of reliance on internal controls influence your sample size?

A) Low reliance on internal controls will decrease the sample size whereas high reliance on internal controls will not impact the sample size

B) Low reliance on internal controls will increase the sample size whereas high reliance on internal controls will decrease the sample size

C) Low reliance on internal controls will decrease the sample size whereas high reliance on internal controls will increase the sample size

D) Low reliance on internal controls will not impact the sample size whereas high reliance on internal controls will decrease the sample size