4. Which statement represents the information that is LEAST likely to be necessary in order to design the nature timing and extend of testing for this control given the following information? You are responsible for developing the nature timing and extent of procedures to test operating effectiveness of the control "Discounts and other price adjustments are approved." From your walkthrough, you noted that this occurs multiple times a day and is approved by the sales manager. a. Population of approved discounts and other price adjustments b. Whether the control is manual or automated. c. The level of judgment exercised by the sales manager. d. The individual within internal audit assigned to perform testing over management's control in the current year