Determine the likely effect, increase, OR decrease, on the extent of control testing for the following eleven (11) situations. 

Situations	Increase or decrease
1. The control is performed less frequently than other controls.
2. The auditor intends to rely heavily on the particular controls.
3. The performance of the control results in little or no direct evidence that the control operated effectively.
4. The auditor needs evidence only as yet year-end.
5. Other controls relating to the particular objective are in place and are being tested.
6. The What Can Go Wrong (WCGW) is very important.
7. There have been no changes in the accounting system during the accounting period.
8. The auditor plans to perform very little substantive testing in the area.
9. Direct evidence about the effective operation of the control is available.
10. The auditor requires evidence of the control’s effective operation throughout the entire accounting period.
11. The inherent risk in this area is very high.