1. Of data processing operations, an independent review and examination of system records and activities to (a) determine the adequacy of system controls, (b) ensure compliance with established security policy and operational procedures, (c) detect breaches in security, and (d) recommend any indicated changes in any of the foregoing. 2. An independent review and examination of system records and activities in order to test for adequacy of system controls, to ensure compliance with established policy and operational procedures, to detect breaches in security, and to recommend any indicated changes in control, policy and procedures.