If the skills and competencies are not present within the internal audit activity to complete an ad-hoc assurance engagement, which of the following is an acceptable resolution?

If the skills and competencies are not present within the internal audit activity to complete an ad-hoc assurance engagement, which of the following is an acceptable resolution?
A . Politely decline the engagement due to a lack of qualified staff available at the time.
B. Complete the engagement as requested, with the best of the current staffs abilities.
C. Consider using employees from other departments in the organization on the audit team.
D. Change the scope of the testing to ensure that only available staff proficiencies are used

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Answer: C