Definition: In this task, you're given a statement and three sentences as choices. Your job is to determine the neutral choice based on your inference from the statement and your commonsense knowledge. The neutral choice is a sentence that neither agrees nor disagrees with the statement. Indicate your answer as '1', '2', or '3', corresponding to the choice number of the selected sentence. If sentence X agrees with sentence Y, one's correctness follows from the other one. If sentence X disagrees with sentence Y, they can not be correct at the same time.
Input: Statement: If auditors determine that internal controls over data which are significantly dependent upon computerized information systems are not effective or if auditors do not plan to test the effectiveness of such controls, auditors should include audit documentation regarding the basis for that conclusion by addressing (1) the reasons why the design or operation of the controls is ineffective, or (2) the reasons why it is inefficient to test the controls. Choices: 1. If auditors find the internal controls over data are not effective, they should include that documentation. 2. If auditors find the internal controls over data are not effective, they should include that documentation in the appendix. 3. If auditors find the internal controls over data are not effective, they should not include that documentation.

2