Which of the following procedures clearly identifies what the auditor performed while testing the design and implementation of a control activity? We confirmed the Payroll Manager's signoff as evidence of review and approval on the monthly Payroll Reconciliation. We inspected the 3-way match exception report from SAP ran on March 22, 2021 for the previous week. We noted in the Fixed Assets Manager's documentation and additional support that he followed up on one exception identified in the Property, Plant and Equipment roll forward. Per our review of the Accounts Receivable sub-ledger reconciliation, we noted there was one exception.