Which statement is most appropriate?

a. Systems audits emphasize transactions testing, and the audit programme is formulated at the preliminary survey stage. For compliance and probity audits this detailed testing programme can only be defined after the system has been documented and assessed.

The programme of work that is set for a systems audit can be described as an audit guide that determines the work required to complete the audit and this may be drafted at preliminary stage. The programme will include target dates and perhaps a progress checklist for stages of the audit.

b. Compliance and probity audits emphasize transactions testing, and the audit programme is formulated at the preliminary survey stage. For systems audit, this detailed testing programme can only be defined after the system has been documented and assessed.

The programme of work that is set for a systems audit can be described as an audit guide that determines the work required to complete the audit and this may be drafted after the testing stage. The programme will include target dates and perhaps a progress checklist for stages of the audit.

c. Compliance and probity audits emphasize transactions testing, and the audit programme is formulated at the preliminary survey stage. For systems audit this detailed testing programme can only be defined after the system has been documented and assessed.

The programme of work that is set for a systems audit can be described as an audit guide that determines the work required to complete the audit and this may be drafted at preliminary stage. The programme will include target dates and perhaps a progress checklist for stages of the audit.

d. Compliance and probity audits emphasize transactions testing, and the audit programme is formulated at the preliminary survey stage. For systems audit this detailed testing programme can only be defined before the system has been documented and assessed.

The programme of work that is set for a systems audit can be described as an audit guide that determines the work required to complete the audit and this may be drafted at preliminary stage. The programme will include target dates and perhaps a progress checklist for stages of the audit.