In reviewing a feasibility study for a new computer system, the auditor should ascertain that the study

a. considered costs, savings, controls, profit improvement, and other benefits analyzed by application area.

b. provided the preliminary plan for converting existing manual systems and clerical operations.

c. provided management with assurance from qualified, independent consultants that the use of a computer system appeared justified.

d. included a report by the internal audit department that evaluated internal control features for each planned application.