Assume that in the planning process of audit engagement for ABC company, the internal auditor determined that the purchasing department has a policy of setting all purchasing lead times to the highest number of days experienced within each product subassembly, even though some subassemblies needed 2 or more months to be accomplished. To address the objective of reducing inventory holding costs related to this policy, the internal auditor should concentrate onSelect one: a. Identify signature approval among members of the purchasing department in relation to any IT system controls. b. Assess whether product-line assignments were rotated among the members of the purchasing department. c. Review production requirements for a sample of products to determine at which point in the production process materials and subassemblies are needed. d. Examine those products having the highest sales to determine the average number of days that the completed products were held in inventory.