For each control, identify which element of the five categories of control activities is applicable $($separation of duties, proper authorization, adequate documents or records, physical control over assets and records, or independent checks on performance$).$

b$.$For each control, state which transaction$-$related audit objective$($s$)$ is $($are$)$ applicable.

c$.$For each control, write an audit procedure that could be used to test the control for effectiveness.

d$.$For each control, identify a likely misstatement, assuming that the control does not exist or is not functioning.

e$.$For each likely misstatement, identify a substantive audit procedure to determine whether the misstatement exists.