In an ex post general review audit of the systems development process, the auditor's primary objective is to:

a. Evaluate a specific system to determine whether the necessary controls have been included in the design

b. Carry out a substantive test of the systems development process for all accounting application systems within the information systems division

c. Evaluate the systems development process, in general, as a basis for choosing the extent of substantive testing subsequently needed in the audit

d. Determine whether a material accounting application system needs to be modified or maintained