Insert the missing word:

Client expectations of . . . . . . . . . . . . . . . . . . . . internal audit services typically consist of:

• A check on remote establishments to ensure that they are complying with procedures.

• The investigation of frauds where they have been detected within the organization.

• Investigations into employees who cause concern to management in terms of breaching procedure.

• A continuous programme of checks over the output from various financial systems to assess whether these are correct.

• On-the-spot advice as to whether proposed management decisions are acceptable in terms of compliance with procedure and best practice.

• Ad hoc investigations requested by members of the corporate management team.

• Additional resources for computer system development projects.

a. futuristic

b. traditional

c. risk-based

d. dynamic