Insert the missing words:

The client might wish to have internal audit perform a series of consultancy projects generated by ad hoc problems that they as managers may experience. The professional auditing standards seek to promote audits that involve reviews of control systems as a service to the entire organization as a wider concept. The conflict arises where the problems referred to audit by management result from . . . . . . . . . . . . . . . . . . . .

a. incompetent auditors

b. inadequacies in controls

c. overly demanding problems

d. a lack of resources