Which Two of the Following Considerations Must an Internal Auditor

Which two of the following considerations must an internal auditor take into account while planning an audit of an accounting system/application that has been in use for the last five years? • The level and manner of linkages between the business' mission, objectives, and structure and the accounting system/application. • Presence or absence of computerized and manual controls that address risks. • Identification of risks at the application level, e.g. availability and security of the system. • Testing of the system/application for bugs and errors.

A) 1 and 3 only
B) 2 and 3 only
C) 2 and 4 only
D) 3 and 4 only