Auditor's tests of operating effectiveness of internal controls might include which of the following types of procedures? Inspection of relevant documentation Inquiries of personnel Reperformance of the application of controls O All of the above Which of the following is not one of the subcomponents of the control environment? Management's philosophy and operating style. Organizational structure. O Adequate separation of duties. Commitment to competence. All of the following are substantive tests except tests of controls tests of details of transactions O tests of details of balances, analytical procedures