Khalid, is an audit team member tasked to oudit the operations of JMN Company for the year 2019. He is assigned to test the operating effectiveness as part of validation controls, which of the following is NOT included in the testing process of operational effectiveness? a Reviewing supporting documentation for proper authorization b. Reviewing inspection procedures for documentations C. Reviewing policies and procedures to determine if they cre being followed d. Reviewing the results of periodic reconciliations