Electronic financial services audits should focus on whether there are adequate internal controls in place to protect customer transactions information, and assets. Some key steps in clued all of the following EXCEPT: 

Determine whether disaster contingency plans for the failure of internet transactions or communication are adequate, regularly updated 

Determine whether disaster contingency plans for the failure of internet transactions or communication are adequate, regularly tested, and regularly updated 

Determine whether an access is controlled by a firewall 

Stress test analyzing changes in market and credit conditions are appropriate. The market assumptions are reasonable