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