Final answer:
Auditors typically use methods like inquiry, observation, and inspection to assess internal controls, but product prototypes, which are relevant for design quality, are not used for auditing internal controls.
Step-by-step explanation:
The question refers to the evidence not used by an auditor to obtain an understanding of the design and implementation of internal controls. It implies the student is examining internal control systems within an auditing context, focusing on gathering evidence.
An auditor typically uses different methods to assess controls, including inquiry, observation, inspection, and reperformance. However, when considering the types of evidence that provide an understanding of the design and implementation of controls, product prototypes (related to the design quality of a product) are not typically used. Auditors examine documentation and policies regarding internal control, observe control activities, and may inspect records to confirm the design and implementation. Nevertheless, prototypes are more relevant to product testing and manufacturing processes rather than internal control systems within financial auditing.