17 When is it most appropriate to identify the 'what could go wrongs' in a process? 1. After we evaluate the design and implementation of a control. 2. Before we identify the relevant controls in a process. 3. 4. After we obtain an understanding of an entity's process activities. Before we perform tests of operating effectiveness of relevant controls. * (1 Point) 1, 2 and 3 1, 2 and 4 1, 3 and 4 2, 3 and 4