What is x?

x . . . . . . . . . . . . . . forces management to set clear objectives and develop their staff.

Senior auditors may spend hours on an obscure project that provides no end-product.

x . . . . . . . . . . . creates the drive for the audit manager to define and communicate exactly what is to be achieved.

a. Delegation

b. Communication

c. Motivation

d. Professionalism