After obtaining an understanding of internal control and assessing the risks of material misstatement in a financial statement audit, an auditor decided to perform tests of controls. The auditor most likely decided that

C. It would be efficient to perform tests of controls that would result in a reduction in planned substantive procedures.  

Explanation:

Internal control is an interlocking of the activities. These activities are layered on the operation procedure of the organization. It occurs with the intent of safeguard, Minimizes the error, and ensures that operations are conducted in the form of an approved manner. There is another way to look at the control of these activities.  

The internal control comes in different ways such as:

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