O Test of details procedures. O Design and implementation procedures. 12 Which of the following is true when we have tested the operating effectiveness of controls and found one or more to be ineffective? * (1 Point) O We increase our test of details procedures to achieve sufficient appropriate audit evidence. We increase our substantive analytical procedures to achieve sufficient appropriate audit evidence. We assess inherent risk as higher and may not have to perform substantive procedures. We increase the control risk and assess RoMM higher. 13 Which of the following are the three testing methods when performing a test of details (ToD)