When Performing an Audit of Internal Control Under PCAOB Requirements

When performing an audit of internal control under PCAOB requirements, auditors evaluate control: $$\begin{array} { | l | c | c | } \hline & \text { Design Effectiveness } & \text { Operating Effectiveness } \\\hline \text { A. } & \text { Yes } & \text { Yes } \\\hline \text { B. } & \text { Yes } & \text { No } \\\hline \text { C. } & \text { No } & \text { Yes } \\\hline \text { D. } & \text { No } & \text { No } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D