Planning for an integrated audit consists of five phases that lead to audit testing of controls and financial statement account balances.

Required
a. Identify the five phases and indicate the process used by the auditor in each phase and the outcome of each phase.
b. Does the auditor need to evaluate each of the components of the COSO Internal Control, Integrated Framework to reach an opinion on the effectiveness of internal control?
c. Can one element of the framework be weak and yet be offset by another component? Explain.