Are the following statements true or false, and why? 1- If the auditor concludes that general controls in highly automated clients do not functions effectively, he will make much more efforts to test controls at the application level. 2-Tests of controls are likely to be made when the auditor's initial assessment is that control low (i.e. the internal controls are good), whether the actual situation is that control risk is loy high. 3- Analytical procedures can be used as a test of controls