Which of the following situations would best support the decision of a chief audit executive (CAE) to defer follow-up activity at a branch office until the next audit engagement?

Which of the following situations would best support the decision of a chief audit executive (CAE) to defer follow-up activity at a branch office until the next audit engagement?
A . An audit of the branch office is routinely scheduled every three years.
B . On-site follow-up of a remote branch may not be feasible due to travel costs.
C . Branch office management states that correction of the audit issue may take longer than expected.
D . The CAE and management agree that the corrective action taken to date is sufficient.

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Answer: D