8.Where do you think you might identify the following control deficiency during the course of the audit?"inadequate segregation of incompatible duties that undermines design effectiveness" A.When understanding and performing the walkthroughs of processes B. When understanding the business and its environment in which it operates C.When determining the appropriate personnel to form the audit team D.When communicating the control deficiencies found to management 9. lf audit team determines that internal controls are unlikely to detect and correct a material misstatement, the effect on the CRA would be:() A. Increase Detection Risk B.Increase Control Risk C.Decrease Control Risk D.Increase Inherent Risk