The correct answer is: Walk-through tests; The completion of internal control questionnaires; The completion of internal control evaluation questionnaires.

Walk-through tests help the auditor ensure that his recording of the system is accurate. The completion of internal control and internal control evaluation questionnaires are both designed to assist the auditor in forming a preliminary view as to the adequacy of the system.

The performance of substantive procedures and analytical procedures does not help with the evaluation of internal controls directly as neither are applied to internal control systems. However, both provide indirect evidence to the extent that if the information produced by a system is of good quality, it is likely that the internal controls within the system are effective.