Which of the following is not a valid comparison of tests of controls performed in the audit of ICFR (integrated audit) and those performed in the audit of financial statements (financial audit)?

Select one:

a. Both an integrated audit and a financial audit obtain a written management representation from management related to the audit of ICFR.

b. Both an integrated audit and a financial audit are required to obtain audit evidence.

c. Both an integrated audit and a financial audit communicate control weaknesses to the management and audit committee in writing.

d. Both an integrated audit and a financial audit are required to determine the sample size to test controls.