Question: Please help I will gladly upvote, I just need an answer ASAP! (1-4 are actually answer choices A-D) Direct testing (substantive) examines processes both controls

Please help I will gladly upvote, I just need an answer ASAP! (1-4 are actually answer choices A-D)

  1. Direct testing (substantive) examines

    1. processes

    2. both controls and processes

    3. account balances

    4. controls

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