According to IIA guidance, which of the following statements best justifies a chief audit executive’s request for external consultants to complement internal audit activity (IAA) resources?

According to IIA guidance, which of the following statements best justifies a chief audit executive’s request for external consultants to complement internal audit activity (IAA) resources?
A . The organization’s audit universe is extensive and diverse.
B . There has been an increase in unanticipated requests for advisory work.
C . Previous work provided by the external service provider has been of great quality and value.
D . A recent benchmarking study found that using external service providers is a common practice of similarly-sized IAAs in other organizations.

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Answer: B