Which of the Following Is Not a Primary Reason for Outsourcing

Multiple Choice

Which of the following is not a primary reason for outsourcing a portion of the internal audit activity?

A) To gain access to a wider variety of skills, competencies and best practices.
B) To complement existing expertise with a required skill and competency for a particular audit engagement.
C) To focus on and strengthen core audit competencies.
D) To provide the organization with appropriate contingency planning for the internal audit function.