An auditor frequently makes comparisons. For each of the following comparisons indicate whether the audit test is a (1) test of controls, (2) test of details of transactions, (3) test of details of a balance, or (4) analytical procedure. 

a. Comparison of recorded amounts of major disbursements with appropriate invoices 

b. Comparison of recorded amounts of major disbursements with budgeted amounts 

c. Comparison of signatures on disbursement checks with board of director's authorizations 

d. Comparison of returned confirmation forms with individual accounts