Many elements of the control environment are soft in nature. They may, for example, involve senior management behavior that intrinsically leaves little, if any, audit trail. An example of a soft control that you may have included in your answer to question 1 above is expressed as follows: Senior management fosters a strong corporate ethical climate by what they say and what they do. They lead by example when faced with tough business decisions involving ethical ramifications. a. Identify the audit procedures you would use to determine whether this control exists within SHR Corporation. Be specific. b. Assume that this control does in fact exist within SHR Corporation. 1. Identify the audit procedures you would use to determine whether it is operating effectively. Be specific. Keep in mind that you need to build a sufficient body of appropriate evidence to support a valid conclusion. 2. Describe the evidence you might find that would indicate operating effectiveness.