In a financial statement audit, 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
C) 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 misstatement assuming there are no related controls

D