Which of the following is a false statement?

a.

The auditor should be aware that application controls are either programmed control procedures like edits, matching, reconciliation routines or computer processes

b.

The auditor should include working on the process narratives, flowcharts, and any other relevant material obtained and/or completed in the conclusion and reporting stage

c.

The auditor should ensure that in validating control design, he should include various factors like how the control is performed and who performs it, what data are used in performing control and what physical evidence is produced

d.

None of these is false