For each one of the following statements indicate whether the statement is true or false.

a. The relation of internal control to evidential matter arises from the expected effect of the internal control structure on the propriety and accuracy of underlying accounting data.

b. The primary objective of the auditor's consideration of the internal control structure is to identify reportable conditions.

c. The primary objective of the auditor's consideration of the internal control structure is to obtain sufficient understanding of it to plan the audit.

d. The auditor must always document the basis for the assessment of control risk, no matter what level that assessment is.

e. The fact that the cost of a control procedure may exceed the expected benefits is not sufficient justification for failure to adopt a control procedure necessary for effective control.

f. The general objectives of internal control, such as validity, completeness, safeguarding, and reconciliation, are not intended to be applied to the internal control structure taken as a whole.

g. Specific control objectives for a particular transaction class can conveniently serve as a framework for both assessing control risk and substantively testing the details of transactions processed.

h. Accounting for the sequence of prenumbered documents is a control procedure intended to achieve specific control objectives related to validity.

i. Control procedures related to recording accuracy usually take the form of independent checks, reviews, and approvals.

j. Incompatible functions are those that place any person in a position to perpetrate errors or irregularities.

k. Management's use of budgets to monitor operations may affect the auditor's judgment on whether there is reasonable assurance that specific control objectives are achieved.

I. A walk-through is a technique used by auditors to clarify their understanding of information obtained through inquiry and observations about prescribed control procedures.

m. The Foreign Corrupt Practices Act prescribes specific responsibilities for inde- pendent auditors related to internal control.