The External Auditor Has Identified a Number of Production Process

Multiple Choice

The external auditor has identified a number of production process control deficiencies involving several departments. As a result, senior management has asked the internal audit activity to complete internal control training for all related staff. According to IIA guidance, which of the following would be the most appropriate course of action for the chief audit executive to follow?

A) Refuse to accept the consulting engagement because it would be a violation of independence.
B) Collaborate with the external auditor to ensure the most efficient use of resources.
C) Accept the engagement but hire an external training specialist to provide the necessary expertise.
D) Accept the engagement even if the audit engagement staff was previously responsible for operational areas being trained.