Final answer:
The procedure that relies on the auditor testing the physical evidence to verify that a control has been performed properly is known as inspection of physical evidence.
Step-by-step explanation:
The procedure that relies on the auditor testing the physical evidence to verify that a control has been performed properly is known as inspection of physical evidence. This involves physically examining documents, records, and other evidence to ensure that the control procedures are being followed as intended. The auditor may review bank statements, invoices, receipts, inventory records, or any other relevant physical evidence to validate the effectiveness of the control.