Which of the Following Procedures Most Likely Would Provide an Auditor

Multiple Choice

Which of the following procedures most likely would provide an auditor with evidence about whether an entity's internal control activities are suitably designed to prevent or detect material misstatements?

A) Reperforming the activities for a sample of transactions.
B) Performing analytical procedures using data aggregated at a high level.
C) Vouching a sample of transactions directly related to the activities.
D) Observing the entity's personnel applying the activities.