Insert the missing phrase:

There is a view that the auditor should know more about the system under review than management and as such may tell them how best to perform their managerial duties. This is false since it is managers who must understand their areas of responsibility and audit’s role is not to . . . . . . . . . . . . . . . . . . . . . . . . . them.

a. challenge

b. second-guess

c. criticize

d. upset