An auditor wishes to perform tests of controls on a client's cash disbursements procedures. If the control activities leave no audit trail of documentary evidence, the auditor most likely will test the procedures by:
Choice "D" is correct. If an auditor wishes to perform a test of controls over a procedure that leaves no audit trail, then the auditor must use observation and inquiry to test the control.
Choices "a", "c", and "b" are incorrect. Analytical procedures and confirmation are both substantive tests of balances, not tests of controls.
