43. Which of the following statements with respect to the independent auditor's evaluation of internal control is correct? a . The auditor should decrease control testing when weaknesses in cash receipts are mitigated by strong controls in cash disbursement procedures. The auditor should increase control testing when weaknesses in billing procedures are mitigated by strong controls in collection procedures. The auditor generally should not evaluate the overall effectiveness of internal control, but should separately evaluate each of the transaction cycles