[Solved] If the control procedures are not designed properly or are not operating properly,the auditor will need to A)develop a fraud risk factor for the missing internal control B)design additional test of controls for mitigating factors C)design substantive tests to determine whether the missing internal controls have led to misstatements in the financial statements D)determine whether the existing internal controls effectively prevent misstatements or detect misstatements in the financial statements Phenotype: The set of observable characteristics or traits of an organism resulting from the interaction of its genotype with the environment. Microscopic Characteristics: Features or properties of organisms or substances that are too small to be seen with the naked eye and require a microscope to be observed. Widow's Peak: A V-shaped point on the human forehead hairline due to a specific genetic trait. Straight Hairline: A form of hairline where the hair grows in a straight line across the forehead.