Insert the missing words:

If there is a sound system of corporate governance in place and if this underpins a robust control environment then an organisation may develop a control policy, perhaps as part of the risk policy. Where these considerations have been addressed, control awareness training may be carried out to turn ideas into practice. Where none of the control infrastructure that has been mentioned is in place, board awareness seminars on internal control may be used to start the ball rolling. The internal auditor needs to be able to

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . before any useful internal audit work can begin.

a. assess the audit service in terms of its reputation

b. assess the regulations in terms of these types of issues

c. assess the level of non compliance with procedures

d. assess the organisation in terms of these types of issues