Which of the following statements best describes the phase, evaluating the design of a control”?

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27.Whichof the following statements best describes the phrase, “evaluating the design of a control”?a.Considering whether the control, individually or in combination with other controls, is capable of effectivelypreventing, or detecting and correcting, material misstatements.b.Determining whether the control exists and that the entity is using it.c.Expressing an opinion as to the effectiveness of a control.d.Observing the application of specific controls.