16 ) In a financial statement and it , inherent risk is evaluated to help an auditor asses which of the following ? A ) The internal audit department's objectivity in reporting a material misstatement of a financial statement assertion it detects to the audit committee B ) The risk the internal control system will not detect a material misstatement of a financial statement assertion ( ) The risk that the audit procedures implemented will not detect a material misstatement of a financial statement assertion D ) The susceptibility of a financial statement assertion to a material misstatemen assuming there are no related controls