Which statement is the least appropriate?

There are several advantages to the internal control evaluation schedule (ICES) approach:

a. It treats controls as part of the process of mitigating risks to achieving objectives therefore it starts with what management is trying to achieve (i.e. the systems

b. The auditor does not possess an automated answer to controls as suggested by the ICQ approach.

c. The ICES requires the auditor to analyse the system and break it down into logical components as it flows from input, process through to the final output in chronological order.

d. The ICES deals with control risk and exposures as an extension of the evaluation procedure.

e. The ICES flows naturally into the testing routines as after compliance has been reviewed, the poorer parts of the system are then subject to substantive testing.

f. The ICES forms a record of control weakness to be placed in front of management and discussed before the draft audit report is prepared.
g. The ICES is much like the old audit programme approach where a list of basic tasks is given to the auditor to work through.
h. An even better format may be the integrated audit approach where the business advice would embark on a risk workshop to get to the key risks that would then be used to drive the resulting audit.