A government department was allocated a specific budget for infrastructure development projects during the current financial year. During the audit…

A government department was allocated a specific budget for infrastructure development projects during the current financial year. During the audit process, the auditor reviewed the department's expenditure and management of funds and found several discrepancies that raised significant concerns regarding the management and utilisation of the allocated funds. The key findings from the audit were as follows: Several payments were processed without obtaining the necessary approval from the competent authority.The department implemented a large-scale project. However, the audit found no record of assessment being conducted to determine whether the project achieved the expected benefits.Another serious concern identified during the audit was the utilisation of funds from an account that had no budgetary provision was made. The auditor now needs to determine which type of audit would be most effective in addressing each of these concerns. Based on the above facts, answer the following: -