What would be the proper sequence of steps for an internal auditor to take in order to draw a conclusion on internal control effectiveness and adequacy after ascertaining the key controls?

What would be the proper sequence of steps for an internal auditor to take in order to draw a conclusion on internal control effectiveness and adequacy after ascertaining the key controls?
A . Evaluate the adequacy of the controls and then test the controls for effectiveness.
B . Test the controls for effectiveness and then evaluate the adequacy of the controls.
C . Identify risks and then evaluate the controls for effectiveness.
D . Evaluate the controls for effectiveness and then assess the risks in the area.

View Answer

Answer: A