Styles L: 123456 8) Monitoring activities in an internal control structure determines that: a) controls are operating as intended b) external audit assurance is no longer necessary c) improvements in internal control are overdue d) auditing procedures are to be restricted Answer: 9) The auditor considers internal control by four steps. What is the order for these steps? 1. Obtain an understanding of internal control 2. Assess control risk 3. Perform tests of controls 4. Decide on planned detection risk and substantive testing a) b) C) d) 4.1.2.3 1.2.3.4 2.1.3.4 1.3.2.4