What audit efficiency is presented when an auditee has a common internal control system over major programs?

A$.$ The auditor need not select a sample to test the controls but can rely on the auditee's system documentation of effectiveness.

B$.$ The auditor need not make a distinction between major and nonmajor programs for internal control testing.

C$.$ The auditor can test the system as one system for documenting and testing internal controls over compliance.

$$ D$.$ The auditor can test the system as one system for testing internal controls over financial reporting and federal compliance.