Which of the following is the most appropriate course of action for the internal audit team leader?

An internal audit team leader is having difficulties completing the planning phase of an assurance engagement because the business unit lacks a system of internal controls.

Which of the following is the most appropriate course of action for the internal audit team leader?
A . Defer the engagement until a system of internal control has been established
B . Change the scheduled engagement from assurance to consulting to help correct the shortcomings
C . Add a consulting component to the already scheduled assurance engagement
D . Seek the involvement of the external auditor to assist with improving the internal controls

Answer: B

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