Insert the missing word (it is the same for each gap):

There is no point in convening a . . . . . . . . . . . . . . . . . where the relationship between internal audit and the client is impoverished or has broken down. The . . . . . . . . . . . . . . . . . then becomes point scoring with little constructive work possible. There is nothing to be gained from a . . . . . . . . . . . . . . . . . where the underlying audit has not been professionally done.

Where findings are flawed, recommendations unworkable and/or the auditor has not been objective, the work cannot be defended in a . . . . . . . . . . . . . . . . .

a. presentation

b. working party

c. project

d. negotiation