Select the most appropriate heading (A, B, C or D) for the four columns of the diagram below which is based on four main planks of the audit manual process:

A–D headings: Insert A, B, C, or D 1. It must play a role in evaluating auditor’s performance 2. The manual has to be used by auditors 3. The task has to be properly resourced 4. The wide concept of the manual has to be supported

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Framework for successful audit manuals Underlying framework A B D ? ? ? ? Designated Discussed in Issued Job officer meetings description Induction Experienced Contribution process Performance auditor input from all measures Suggestions Access to Sub-contract Performance information Skills parts appraisal workshop Part of success High profile Review criteria Keep up-to-date Audit library Automated feedback Used as a standard compliance