Final answer:
The primary objective of obtaining an understanding of internal control is to help auditors determine what further audit procedures are necessary, based on the assessment of risk and the design and implementation of the controls.
Step-by-step explanation:
A primary objective of procedures performed to obtain an understanding of internal control is to provide auditors with the knowledge necessary to determine the nature, timing, and extent of further audit procedures. This understanding is crucial for auditors to assess the risk of material misstatement in financial statements and to decide on a subsequent audit approach that is both effective and efficient.
Specifically, auditors evaluate the design of internal controls and determine whether they have been implemented correctly. This information aids in creating a tailored audit plan that targets areas of higher risk. By doing so, auditors can focus their efforts where there is the greatest potential for error or fraud, and determine what type of audit evidence will be most appropriate.