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I believe the first and I think it's due to its specificity in this context ("effectiveness of the audit"). If we were talking about general effectiveness, I think it's correct to say, "I am evaluating effectiveness." Yet when we refer to the specific "effectiveness of the audit", that becomes specific even though "effectiveness" is a mass noun.It's like "I love tea" is correct since tea is a mass noun and there's a lack of specificity here. Yet if we want to refer to a specific tea like, "I love the tea they serve at this shop," the specificity in this context requires the article in front of "tea" even though it's a mass noun.I don't know if this is the right way to explain it. :-D
Same with plural nouns: "I love [all/any] cookies [in general]" vs. "I love the cookies from this restaurant". It's an issue of specificity as I understand it.
As a disclaimer, I am no English expert! It's not even my first language. :-D So I'd look for second opinions. Yet that's my crude understanding of why the article is needed in your example.
Your correct grammar is your mom and dads mothers lol
You are not active lol.
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