$1\mathrm{.}1$ An internal auditor has set an audit objective of determining whether all cash receipts are deposited intact daily. To satisfy this objective, the internal auditor interviewed the controller who gave assurances to the auditor that the cash receipts are deposited as soon as possible. As information that can be used to satisfy the stated engagement objective, the assurance obtained from the controller is$...$

A$.$ sufficient but not reliable or relevant.

B$.$ sufficient, reliable, and relevant.

C$.$ not sufficient, reliable, or relevant.

D$.$ relevant but not sufficient or reliable.