Definition: In this task, you're given a statement, and three sentences as choices. Your job is to determine which sentence clearly disagrees with the statement. Indicate your answer as '1', '2', or '3' corresponding to the choice number of the selected sentence.
Input: Statement: Auditors also need to consider whether any reliance will be placed on internal controls in designing audit procedures. Choices:  1. Auditors need a very keen eye for details to spot all dangers to audit procedures. 2. There is no need for auditors to consider whether any reliance will be placed on internal controls in designing audit procedures. 3. Whether any reliance will be placed on internal controls in designing audit procedures, is something that auditors need to consider.

2