Test of controls include all of the following except: * Analytical procedures Inquiries of management Walkthroughs O Observation Who is more likely to execute fraudulent financial reporting? * Managers Internal auditors Stockholders Sales employees Risk of material misstatement includes: * Inherent and control risk. Control and business risk. Control and detection risk. Inherent and detection risk. Evaluation of financial information through analysis of plausible relationships among both financial and nonfinancial data is: * O Test of controls Test of details Substantive analytical procedures O None of the above