Insert the missing word/s:

The premise upon which the handbook is founded considers risk-based systems auditing as a valid interpretation of the assurance role of internal audit, with all other matters falling under the generic term, . . . . . . . . . . . . . . . . . . . . . . . . . – most of which is part of the consulting service along with direct assistance and advice in establishing business risk management.

a. fact finding

b. evidential auditing

c. enquiries

d. investigations