When an internal auditor uses monetary-unit statistical sampling to examine the total value of invoices, each invoice:

A. Has an equal probability of being selected.

B. Can be represented by no more than one monetary unit.

C. Has an unknown probability of being selected.

D. Has a probability proportional to its monetary value of being selecte

If cash disbursement control procedures leave no audit trail of documentary evidence, the internal auditor most likely will test the procedures by:

A. Interviewing the cashier to learn how to strengthen such control procedures.

B. Re-counting the cash balances at the end of the day.

C. Requiring that appropriate cash disbursement control procedures be instituted.

D. Relying on observation and inquiry to test cash disbursement control procedures.