S1: Testing the operating effectiveness of controls is different from obtaining audit evidence that controls have been implemented. S2: Documentation requirements for auditors when considering internal control is required at the conclusion stage even if the control risk is at less than a high level. S3: The auditor shall obtain an understanding of the control environment and evaluate whether the management, with the oversight of those charged with governance, has created and maintained a culture of honesty and ethical behavior. S4: Organizational Structure provides a framework for planning, directing, and controlling the entity's operations. Question 48 Answer a. 2 statements are true b. All statements are true c. Only 1 statement is true d. 3 statements are true