D is corrent because substantive analytical procedures are substantive tests which can aid in the detection of material errors by identifying unexpected fluctuations or the absence of expected fluctuations in the relationships between data.
A is incorrect because information technology controls are a subset of internal controls.
B is incorrect because a post audit working paper review is used to test whether the audit has been performed in conformity with GAAS.
C is incorrect because tests of controls are used to test whether controls work as prescribed.
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