Which of the following would NOT be included in the auditor's test of controls?

The auditor's test of controls focuses on assessing the effectiveness of an organization's internal control systems in ensuring accurate and reliable financial reporting. This process typically involves examining control objectives, the nature of deviations from expected performance, and details of services provided, as all these elements are crucial for evaluating how well the controls operate.

Functional requirements, while important for the overall design and implementation of a system or process, do not constitute a direct aspect of the auditor's test of controls. Instead, functional requirements pertain to what the system should do (its specifications) rather than how well controls are implemented and operate in practice. In testing controls, auditors are more concerned with outcomes, adherence to established procedures, the detection and handling of deviations, and the overall effectiveness of these controls in mitigating risk.

Hence, functional requirements are generally not assessed in the context of testing controls, making this the correct distinction in this scenario.