B. Group the controls by nancial statement assertion and develop a test of each control. Show your groupings and tests of controls in the following format, adding rows as needed. The entry in the rst row illustrates the appropriate level of detail for the entries. Existence or Supervisors monitor the 1. Verify that the system occurrence daily).r reconciliation of performs a valid dain credit card charges by reconciliation of credit card issuer hv Iii/2115,r with charges by issuer by dag.r subsequent bank account with subsequent hank reoeipts account receipts . Review the reconciliation logs to confirm that supervisors daily monitor III! " _[I 1 Prese utatiou and disclosure