Insert the missing words:

Many internal audit shops have moved on from the risk assessment checklists and entered into a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . about how the audit resource can be used to the best effect, that is, utilizing the corporate assessment of risks along with auditor’s special expertise in risk management, control models and specific control mechanisms (and requests for consulting projects).

a. scientific appraisal

b. dialogue with the board

c. dialogue with the entire audit team

d. general estimation