Question: An auditor's client uses a 3 rd party to process payroll. If the auditor is relying on the internal controls of the 3 rd party,

An auditor's client uses a 3rd party to process payroll. If the auditor is relying on the internal controls of the 3rd party, which of the following procedures would be the least appropriate?
Multiple Choice
Obtain a system and organization control report (type 1) on the 3rd party to obtain evidence that the 3rd party's controls had been implemented.
Perform tests of control of the 3rd party's internal controls.
Obtain a system and organization control report (type 2) on the 3rd party to obtain evidence that the 3rd party's controls had been operating effectively.

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