Which of the following would be the best response by the CAE?

Management has asked the chief audit executive (CAE) to provide assurance on the organization’s automated control system related to financial data. The current audit staff does not have the expertise needed to conduct this type of engagement.

Which of the following would be the best response by the CAE?
A . Accept the assignment and use control self-assessment to complete the project.
B . Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement with due professional care.
C . Accept the assignment and use an external provider with the necessary knowledge and skills to perform the engagement.
D . Accept the assignment if the engagement is included in the current audit plan, but inform senior management that the current audit staff does not have the knowledge and skills required.

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Answer: C