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D is corrent because while the internal control questionnaire may reveal weaknesses in the design of internal control, it will have little or no information on whether an illegal act has occurred. 
A is incorrect because such tests may lead to discovery of possible illegal acts when the auditor analyzes the details of the transactions and finds evidence of illegal acts. 
B is incorrect because this may lead to discovery of illegal acts. 
C is incorrect because such inquiries might lead to the discovery of illegal acts in that a question to management about the existence of the acts may be answered with an acknowledgement that such acts have occurred.