In the following questions, sentences are given with a part in bold. The given phrase in bold may or may not contain an error. If a phrase has an error, one of the options following can replace the incorrect phrase. The correct phrase which replaces the erroneous phrase will be your answer. If the sentence is correct then select ‘No  improvement required’ as your answer. Rarely had the auditors encountered such a blatant violation of financial norms in any of their previous assessments.