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.

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Answer: A