Respond to each of the following:

What categories of audit procedures does an auditor use to manage DR in the audit risk model? Identify those tools and briefly describe them and how they might be used to manage DR.

Which, if any, of the tools described in part a. above are effective in delivering audit evidence to support management's assertions? In using this particular set of tools, what choices can an auditor make in deploying these tools relative to moving DR and the gathering of audit evidence (Hint: "turning the dials"). Provide an example.

In deploying the tools described in b. above, the auditor can choose between multiple types. Identify each of these types.

Identify the three sources of audit evidence and, generally, which is considered the most reliable of the three.