Assume that you are auditing the financial statements of Young Manufacturing Co. Management of Young has designed a review control for cash disbursements using data analytics. The company's software examines all disbursements for duplicate payments, unusual payees, large amounts, material variances from expected amounts, and unusual relationships between amounts and expense category. The company's controller reviews the items identified for needed corrections and implications for the performance of other controls. Assume that you wish to consider this control in your audit of cash payments and expenses and you have already tested controls over the company's computer system. 

a. Describe how you would test the design effectiveness of this management review control. 

b. Describe how the you would test the operating effectiveness of this management review control.