Insert the missing words:

David McNamee and Georges Selim argue that: The implications of this

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . are enormous. It turns the focus of the audit away from the past and present and toward the present and future. Focusing on controls over transactions buried the internal auditor in the details of the past, limiting the value from any information derived.

a. new dimension

b. paradigm shift

c. risk shift

d. new focus