An IS auditor finds that a system under development has 12 linked modules and each item of data can carry up to 10 definable attribute fields. The system handles several million transactions a year. Which of these techniques could an IS auditor use to estimate the size of the development effort? 
A、Program evaluation review technique (PERT) 
B、Counting source lines of code (SLOC) 
C、Function point analysis 
D、White box testing