During an audit, the internal auditor may provide direct assistance to the CPA in a. Understanding Internal Control Yes Computing Control Risk Yes Performing Substantive Tests Yes O b. Performing Substantive Tests No Understanding Internal Control Yes Understanding Internal Control No . Computing Control Risk No Computing Control Risk Yes Computing Control Risk No Performing Substantive Tests No O d. Understanding Internal Control Yes Performing Substantive Tests Yes O e. Understanding Internal Control No Computing Control Risk Yes Performing Substantive Tests Yes