After Obtaining an Initial Understanding of a Client's IT Controls

Multiple Choice

After obtaining an initial understanding of a client's IT controls, an auditor may decide not to perform tests of controls related to the control procedures within the IT portion of the client's internal control. Which of the following would not be a valid reason for choosing to omit tests of controls?

A) The controls appear adequate.
B) The controls duplicate operative controls existing elsewhere in the system.
C) There appear to be major deficiencies that would preclude using the stated procedure as a basis to reduce the assessed level.
D) The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests of controls show the controls to be operative.