seeks assurance that all tuition revenue has been recorded. The auditor could best obtain the desired assurance by 28. A large university has a relatively ineffective internal control structure. The university's auditor a. ofirming a sample of tuition payments with the students. observing tuition payment procedures on a surprise basis. received. b. c comparing registrar's office records of students enrolled with business office records of revenue d. preparing a year-end bank reconciliation