Which of the following procedures clearly identifies what the auditor performed while testing the design and implementation of a process control activity?

A. Per our review of the Accounts Receivable sub-ledger reconciliation, we noted there was one exception.

B. We confirmed the Payroll Managers signoff as evidence of review and approval on the monthly Payroll Reconciliation.

C. We inspected the 3-way match exception report from SAP ran on March 21, 2022 for the previous week.