Question: Insert the missing words: Internal audit shops that focus on the . . . . . . . . . . . . . .

Insert the missing words:

Internal audit shops that focus on the . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , rather than take on any work that comes its way, will tend to have a better direction.

a. control compliance arrangements

b. management referrals

c. financial reporting systems

d. corporate governance arrangements

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