82. Numerous factors influence the effectiveness of analytical procedures. Which of the following factors would tend to make analytical procedures less effective? a. Relationships that are dynamic b. Precise models c. Reliable systems of internal controls d. A variety of sources e. Assertion specific procedures 83. Which one of the following controls program development, program changes computer operations, and access to programs and data? a. system controls b. general controls d. application controls c. access controls e. process controls 94. Which of the following is not one of the fundamental concepts in the COSO report's definition of internal control? a. Internal control is a process. b. Internal control is effected by people. c. Internal control is a guarantee. d. Internal control can be expected to provide only reasonable assurance, not absolute assurance, to an entity's management and board. e. Internal control is geared to the achievement of objectives in the overlapping categories of financial reporting, compliance, and operations