(1) Do you agree withCasonKellis'sdecision to separate the internal control testing from the other phases of the audit? What do you believeKellismeant if he actually suggested that internal control testing is a "waste of time? Do you agree? Defend your answer.

(2) What implications, if any, should the poor results of the internal control tests have had for the year-end audit tests of BRIC? Was simply ignoring those tests for purposes of the year-end audit an appropriate decision?