31.       All controls that are necessary to achieve the stated control objective(s) should, therefore, be specifically identified and evaluated.  The specified controls will necessarily include controls that have been modified or newly implemented and also may include existing controls that previously were deemed effective during management's most recent annual assessment of internal control over financial reporting.  As part of testing and evaluating the design effectiveness of the specified controls, the auditor should determine whether the specified controls would meet the stated control objective(s) if they operated as designed.  In making this evaluation, the auditor should apply paragraphs 88 through 91 of Auditing Standard No. 2.