A is corrent because auditing procedures suggests that when no audit trail exists an auditor should use the observation and inquiry techniques.
B is incorrect because reperformance is not possible for testing controls such as the segregation of duties when no documentary evidence is available; also, corroboration is a general term that adds little to the this answer choice.
C is incorrect because the lack of documentary evidence makes it impossible to inspect or vouch.
D is incorrect because the confirmation and recomputation techniques are not effective for controls such as segregation of duties and because the confirmation technique is a substantive test, and not a test of a control.
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