Which of the following is the most appropriate action for the CAE to take?

A chief audit executive (CAE) learns that the brother-in-law of a senior auditor who audits the procurement process was hired as the head of the procurement department six months prior.

Which of the following is the most appropriate action for the CAE to take?
A . The CAE should not interfere because there is no evidence that a conflict of interest has occurred.
B . The CAE should remind the senior auditor of his obligation to be objective and impartial.
C . The CAE should change the senior auditor’s assignment and take corrective action for the auditor’s failure to disclose the conflict of interest.
D . The CAE should require the senior auditor to disclose the relationship in writing before continuing his responsibility for monitoring procurement.

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Answer: C