Final answer:
Samples to test internal controls are devised to check if the controls are effectively functioning, which is part of an auditor's evaluation of an organization's financial reporting reliability.
Step-by-step explanation:
Samples designed to test internal controls are intended to provide a basis for an auditor to conclude whether the controls are operating effectively. When auditors test internal controls, they are looking to gather evidence that will support their assessment of the control environment within an organization. Effective internal controls are necessary to reduce the risk of material misstatement in the financial statements. They do not directly determine whether the risk of incorrect acceptance is too low, nor do they assess the overall materiality levels for planning purposes. Internal controls are generally tested through the selection of a sample of transactions or other pertinent information from a population.
Experimental controls, such as those described in choice d, allow comparison between groups that are different in only one independent variable, which is pivotal for drawing accurate conclusions from a study or an audit. The need for strong replication is also highlighted in conservation studies, as insufficient or biased replication can lead to incorrect conclusions, much like the comparison of internal controls within an audit. Therefore, adequate replication and controls are critical in both experimental and audit contexts.