Insert the missing words:

The . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . can be used as a framework for developing appropriate audit services. The question to ask is: how can we best contribute to risk management, control and governance services, through both our assurance and consulting roles? The answer will help define

a. audit committee

b. IIA definition of internal audit

c. audit staff competencies

d. audit manual