An auditor may decide not to perform tests of control related to the control procedures within the computerised portion of the entity’s accounting system. Which of the following would not be a valid reason for choosing to omit tests of controls?

(a) The controls duplicate operative controls existing elsewhere in the system.

(b) There appear to be major weaknesses that would preclude the control from preventing errors or irregularities.

(c) The time and costs of testing exceed the time and cost savings in substantive procedures if the tests show the controls to be effective.

(d) The controls appear to be adequate.

Choose the best answer.