Audit of corporate debtor enables committee-approved insolvency professional audits; resulting reports and costs become part of the process expenses. Regulation 30B allows committee members to propose an audit of the corporate debtor with objectives, scope, cost and timeframe; the committee considers and must approve the proposal. The audit is conducted by a qualified insolvency professional who prepares a findings report to be presented to the committee along with comments of the interim resolution professional or resolution professional. Audit expenses are treated as insolvency resolution process costs.