z1. which of the following is the correct order of performing the steps A through C below A = Tests of controls B Preparation of a flowchart documenting the understanding of the client's internal c # substantive tests control A. ABC. . . C. BAC D. BCA 22. When engagement conclusions are challenged, the internal auditor's factual rebuttal is best facilitated by A. Summaries in the engagement work program. B. Pro forma working papers. C. Explicit procedures in the engagement work program. D. Cross-referencing of the working papers. ngagement working papers are reviewed to ensure that A. They are properly cross-referenced to the engagement communications. B. No issues are unresolved at the conclusion of the audit. C. They meet or exceed the work standards of the organization's external auditors D. They are properly referenced for easy follow-up with the next year. 23. E