After running tests of control, Javier found that a key control is not functioning as designed. He also noted the lack of other compensating controls. To address this issue, Javier should do all of the following EXCEPT

• A : make appropriate changes to the nature, timing, and extent of substantive tests related to the assertion.

• B : increase the assessed level of control risk.

• C : decrease the level of assessed detection risk.

• D : make an appropriate change to the way the control test is performed.