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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