The following questions relate to the auditor's consideration of the internal control structure. Select the best response. 

a. The primary purpose of the auditor's consideration of internal control structure is to provide a basis for 

1. Determining whether procedures and records that are concerned with the safe- guarding of assets are reliable.

2. Constructive suggestions to clients concerning improvements in the internal control structure.

3. Determining the nature, extent, and timing of audit tests to be applied.

4. The expression of an opinion.

b. Which of the following is not an element of the internal control structure?

1. Control procedures 

2. Organizational structure 

3. Accounting system 

4. Control environment

c. After obtaining an understanding of the internal control structure in an audit engagement, the auditor should perform tests of controls on 

1. Those procedures that the auditor identified to reduce the assessed level of control risk.

2. Those procedures for which reportable conditions were identified.

3. Those procedures that have a material effect upon the financial statement balances.

4. A random sample of the procedures that were identified.