An audit client has substantial assets held in a trust that is managed by the trust department of a bank. Which of the following actions by the auditor is the most efficient way to obtain information about the trust department's internal controls in order to determine if a reduction in the assessed level of control risk in the areas impacted by the trust department's controls is appropriate? A. Ask management of the trust department to complete a questionnaire about internal controls and provide flowcharts for related processes. B. Rely on a SOC 1 Type 1 report from the auditor of the trust department. C. Perform tests of controls on a sample of the client's transactions with the trust department. D. Rely on a SOC 1 Type 2 report from the auditor of the trust department