After obtaining an initial understanding of a client's IT controls, an auditor may decide not to perform tests of controls related to the control procedures within the IT section of the client's internal control. Which of the following justifications would not be a valid reason for choosing to omit tests of controls?

Select one:

a.The controls duplicate operative controls existing elsewhere in the system.

b.The controls appear adequate.

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

d.There appear to be major deficiencies that would preclude using the stated procedure as a basis to reduce the assessed level.