Which of the following statements is false regarding the internal audit approach when a set of standards other than The IIA’s Standards is applicable to a specific engagement?

Which of the following statements is false regarding the internal audit approach when a set of standards other than The IIA’s Standards is applicable to a specific engagement?
A . The internal auditor may cite the use of other standards during audit communications.
B . If the other standards are government-issued, the internal auditor should apply them in conjunction with The IIA’s Standards.
C . If there are inconsistencies between the other standards and The IIA’s Standards, the internal auditor must use the more restrictive standards.
D . If there are inconsistencies between the other standards and The IIA’s Standards, the internal auditor must use the less restrictive standards.

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Answer: D