What is x?

x . . . . . . . . . . . . . . . . . may be seen as the most important stage in any audit review since this provides an opportunity for auditors to apply professional creativity to the fullest. The audit opinion and recommendations should flow from the systems weaknesses identified during the systems x . . . . . . . . . . . . . . . . . Audit testing routines are carried out to confirm the original x . . . . . . . . . . . . . . . . . in terms of the application of controls and the effects of control weaknesses.

a. ascertainment

b. evaluation

c. compliance

d. review