Which of these techniques could the IS auditor use to estimate the size of the development effort? The IS auditor finds that a system under development has 12 linked modules and each item of data can carry up to 10 definable attribute fields. The system handles several million transactions a year.

C. Function point analysis

Function point analysis is an indirect method of measuring the size of an application by considering the number and complexity of its inputs, outputs and files. It is useful for evaluating complex applications. PERT is a project management technique that helps with both planning and control. SLOC gives a direct measure of program size, but does not allow for the complexity that may be caused by having multiple, linked modules and a variety of inputs and outputs. White box testing involves a detailed review of the behavior of program code, and is a quality assurance technique suited to simpler applications during the design and build stage of development.