30. An auditor may decide not to perform tests of controls related to the clients IT system. Which of the following would not be a valid reason for choosing to omit such test?

Multiple Choice

The controls duplicate operative controls existing elsewhere.

There appear to be major weaknesses that would preclude reliance on the stated procedure.

The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests show the controls to be operative.

The controls appear adequate.