Which of the following is the most appropriate activity for an internal auditor to perform during a review of systems development activity?

a. Serve on the MIS steering committee that determines what new systems are to be developed.

b. Review the methodology used to monitor and control the system development function.

c. Recommend specific automated procedures to be incorporated into new systems that will provide reasonable assurance that all data submitted to an application are converted to machine-readable form.

d. Recommend specific operational procedures that will ensure that all data submitted for processing are converted to machine-readable form.