What four types of procedures are used by auditors to test whether internal controls are operating effectively? A B C D (1) assesses control risk at maximum and designs and performs detailed substantive procedures; (2) examine documents and records when there is evidence that the control is nonexistent or ineffective; (3) observe control-related activities in process, preferably at various points throughout the year; and (4) review the clients internal controls over financial reporting. (1) inquiring of appropriate personnel regarding the operation of controls; (2) examine documents and records when there is a trail of evidence that the control is/is not operating; (3) observe control-related activities in process, preferably at various points throughout the year; and (4) reperform control activities performed by the client. (1) observe appropriate personnel regarding specific tasks; (2) examine documents and records only when there is a trail of evidence that the control is not operating; (3) observe control-related activities after completion; and (4) supervise control activities performed by the client. (1) inquiring of appropriate personnel regarding the client's internal controls; (2) examine documents and records when there is a trail of evidence that the control is not operating; (3) observe control-related activities in process, preferably at the beginning of the year; and (4) assess control activities performed by the client.

What four types of procedures are used by auditors to test whether internal controls are operating effectively? (1) assesses control risk at maximum and designs and performs detailed substantive procedures; (2) examine (A) documents and records when there is evidence that the control is nonexistent or ineffective; (3) observe control-related activities in process, preferably at various points throughout the year; and (4) review the clients internal controls over financial reporting. (1) inquiring of appropriate personnel regarding the operation of controls; (2) examine documents and records when there is a trail of evidence that the control is/is not operating: (3) observe control-related activities in process, preferably at various points throughout the year; and (4) reperform control activities performed by the client. (1) observe appropriate personnel regarding specific tasks; (2) examine documents and records only when C) there is a trail of evidence that the control is not operating: (3) observe control-related activities after completion; and (4) supervise control activities performed by the client. (1) inquiring of appropriate personnel regarding the client's internal controls; (2) examine documents and (D) records when there is a trail of evidence that the control is not operating: (3) observe control-related activities in process, preferably at the beginning of the year, and (4) assess control activities performed by the client. What four types of procedures are used by auditors to test whether internal controls are operating effectively? (1) assesses control risk at maximum and designs and performs detailed substantive procedures; (2) examine (A) documents and records when there is evidence that the control is nonexistent or ineffective; (3) observe control-related activities in process, preferably at various points throughout the year; and (4) review the clients internal controls over financial reporting. (1) inquiring of appropriate personnel regarding the operation of controls; (2) examine documents and records when there is a trail of evidence that the control is/is not operating: (3) observe control-related activities in process, preferably at various points throughout the year; and (4) reperform control activities performed by the client. (1) observe appropriate personnel regarding specific tasks; (2) examine documents and records only when C) there is a trail of evidence that the control is not operating: (3) observe control-related activities after completion; and (4) supervise control activities performed by the client. (1) inquiring of appropriate personnel regarding the client's internal controls; (2) examine documents and (D) records when there is a trail of evidence that the control is not operating: (3) observe control-related activities in process, preferably at the beginning of the year, and (4) assess control activities performed by the client