Match the following concepts regarding tests of the operating effectiveness of controls

-

Automated controls when general controls are effective

-

In an audit of internal control over financial reporting

-

Manual controls

-

When testing objective is to reduce control risk

A. Test operation of controls on a sample of transactions

B. Test control operation of controls on one transaction

C. Test whether controls operated effectively as of the end of the year

D. Test whether controls operated effectively during the entire year or other relevant period of time