17. In which of the following circumstances can an auditor rely on an internal auditor's work ?
(A) When there was reliance on the internal audit department in the prior-year's audit.
(B) When the operations are comparable to the prior-year's operations.
(C) When the auditor considers the internal auditors to be objective because they report directly to the corporate controller.
(D) When the auditor can make a positive assessment of the internal audit department's objectivity and competence.