An auditor performs test of operating effectiveness over internal controls for the following reasons: $($Circle all that are correct. Maximum points vary: $1$ point for each correct answer and $-1$ point for each incorrect$)$A$.$ Gain an understanding of the processB. Identify risksC. Understand the businessD. Understand if there is a control to mitigate the riskE. Understand the design of the controlF. Obtain audit evidence over test of operating effectivenessG. Obtain substantive audit evidenceH. Perform analytical review