In determining whether control procedures are potentially reliable in assessing control risk below the maximum, an auditor performs four tasks, listed below in random order:

1. Design tests of controls.

2. Consider potential errors or frauds.

3. Identify control objectives.

4. Determine control procedures.

In what order are these tasks performed in a financial statement audit?

a. 1234

b. 3241

c. 2341

d. 4312 

Chooses the correct answer.