WAIS, Inc. has significant information that is transmitted, processed, maintained, and accessed electronically. The auditor has concluded that it is not possible to reduce detection risk to an acceptable level by performing only substantive tests for a number of financial statement assertions. The auditor's alternative strategy is a. Increase the acceptable audit risk. b. Perform tests of controls to gather evidential matter to use in assessing control risk related to those assertions. Oc. Require management to change its information system to provide appropriate audit evidence. Od. Focus audit tests on other assertions for which substantive tests prove to be effective