Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?
A . The CAE initials and dates every working paper after it has been reviewed.
B . The CAE completes an engagement working paper checklist.
C . The CAE prepares a memorandum discussing the results of the working paper review.
D . The CAE utilizes an external third party to make an objective recommendation after each working paper review.

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Answer: D