Select the right answer

Which of the following are correct related to the auditor's tests of the client's processes of monitoring controls?

I.The auditor shouldtest monitoring only if the management's evaluation ofinternal control indicates thatmanagement is relying on monitoring controls.

II.Monitoring is aprocess to determine that other controls are working properly.

III.Monitoring substitute for a deficiency of other controls

A. I only.

B. I and II only.

C. I, II, and III.

D. II and III only