Which of the Following Statements Is True Relating to Internal

Multiple Choice

Which of the following statements is true relating to internal control testing?

A) testing of controls is the most cost-efficient way of designing each audit
B) there is a point where further testing of controls becomes more expensive than performing substantive tests
C) substantive testing is the most cost-efficient way of designing each audit
D) as the work of testing of controls increases,the cost of substantive work increases