1. All of the following are pervasive accounting controls EXCEPT : a. adequate segregation of duties b. physical controls to safeguard the assets c. authorization procedures d. understanding documented internal procedures. 2. If the auditor of financial statements understands internal control and assesses control risk as low, it is assumed that internal control: a. may be tested in an attempt to support the assessment b. is not required to be tested as it is considered strong c. is considered relatively weak and will not be tested d. has been assessed erroneously by the auditor