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State the four-step approach to designing tests of controls and substantive tests of transactions. The four-step approach to designing tests of controls and substantive tests of transactions is as follows: (Label the steps in the proper numerical order for the four-step approach [1,2,3, and 4}. If an item is not one of the four-steps, leave the input fieid empty.) State the four-step approach to designing tests of controis and substantive tests of transactions. The four-step approach to designing tests of controls and substantive tests of transactions is as follows: (Label the steps in the proper numerical order for the four-step approach [1,2,3, and 4], If an item is not one of the four-steps, leave the input field empty.)