Explanation:

- Audit of borrowings: This involves reviewing loans and debt arrangements to ensure they are properly recorded and compliant with relevant terms and conditions.

- Audit of amortization of debt: This relates to the examination of the repayment schedules. It ensures that the amortization is done properly according to the financial agreements and accounting standards.

- Audit of sanctions: This involves reviewing processes and actions taken based on certain rules or regulations. It is typically not directly related to rent, deposits, and remittances.

- Remittance audit: This covers the examination of remittances, ensuring that transfers of funds are accurate, complete, and timely.

Option 3: Audit of sanctions