Insert the missing words:

We need to deal with an important development that has growing support and is changing the direction of internal audit. This is the ‘ . . . . . . . . . . . . . . . . . . . . . . . . . ’ where the auditor uses automated techniques to examine all relevant data on a database.

a. sample based testing

b. financial testing

c. research-based test result

d. 100% test result