Which of the following actions should the internal auditor take first?

An internal auditor believes that the internal audit activity’s independence is impaired.

Which of the following actions should the internal auditor take first?
A . Report the impairment to senior management
B. Discuss the impairment with the audit manager
C. Ascertain the best approach to disclose the impairment.
D. Decide on the extent of impact of the impairment

Answer: C