47. The control eavirooment componeot of intermal controls includes all of the following except A Management's operating style. First Name Last B. Access to computer programs. D. Human resource policies and practices. 48. An entity's information system infrastructure rciers to C. Software. D. Data provided by the system. 49. Which of the following audit tests would be regarded as a test of controls? A. Tests ofthe specific items making up the balance in a given general ledger account. B. Tests comparing inventory pricing to vendors' invoices. C. Tests of the signatures on canceled checks to the board of director's authorizations. D. Tests of the additions to property, plant, and equipment by physical inspections. 50. Information and communication includes all of the following except A. Identifying and recording all valid transactions. B. Determining the time period in which transactions occurred. C. Communicating price changes to customers. D. Properly presenting transactions and related disclosures in the financial statements. L. Which of the following procedures most likely would provide an auditor with evidence about whe tity's intemal control activities are suitability designed to prevent or detect material misstatements? Reperforming the controls for a sample of transactions. Performing analytical procedures using data aggregated at a high level. Vouching a sample of transactions directly related to the controls. Observing the entity's personnel applying the controls