The Auditor Considers Internal Control by 4 Steps

Multiple Choice

The auditor considers internal control by 4 steps. What is the order for these steps? 1. Obtain an understanding of internal control.
2) Assess control risk.
3) Perform tests of controls.
4) Decide on planned detection risk and substantive testing.

A) 4, 1, 2, 3
B) 1, 2, 3, 4
C) 1, 3, 2, 4
D) 2, 1, 3, 4