Which of the following is most likely to be a disadvantage of this outsourcing decision?

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After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis.

Which of the following is most likely to be a disadvantage of this outsourcing decision?
A . Cost.
B . Independence.
C . Familiarity.
D . Flexibility.

Answer: A