Which of the following statements is true regarding internal auditors and other assurance providers?

A: Assurance providers who report to management and/or are part of management cannot provide control serf-assessments services B: Internal auditors should always reperform and validate audit work completed by external assurance providers C: Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit D: hours Internal auditors can rely on the work of other assurance providers only rf the other assurance providers report directly to the board