assume that the auditors preliminary assessment of ITGC's results in a conclusion that the client program change controls are not designed effectively the owners next step would be to a. Conclude that either a control or a significant deficiency or a material weakness exists in program change controls and gives an adverse opinion on ICFR if the conclusion is that a material weakness exists b. perform additional tests of the design of program change controls to make sure nothing was missed c. conclude that there is either a control or a significant deficiency or a material weakness in program change controls and perform tests of the operating effectiveness of these controls d. conclude that all ITGC's are not effective and issue an unqualified opinion on ICFR