Linda is responsible for planning the audit over inventory and payroll cycles for a new client. Linda obtained an internal control questionnaire for payroll from her supervisor. The supervisor had written the client's answers to several questions about internal controls. After reviewing the internal control questionnaire, Linda felt the questions asked were very thorough. Since the answers were all positive, indicating good internal controls, she recommended the internal control risk for payroll be assessed as low. Linda proceeded to design substantive procedures for payroll transactions. She tested the controls over the client's payroll processing and inventory count procedures at year end, just prior to the inventory counting. Linda felt that she could not assess the control risks for the inventory-counting until she reviewed those procedures. State whether you agree with Linda's assessment of control risk and her plan of action and explain your rationale.