According to HA guidance, which of the following is true regarding independence and objectivity for small internal audit activities?

According to HA guidance, which of the following is true regarding independence and objectivity for small internal audit activities?
A . The chief audit executive (CAE) may consider including a disclaimer on independence in audit reports.
B. The CAE may consider greater involvement of those with suitable knowledge of audit practice.
C. Conformance with this Standard is not dependent upon the size of the internal audit activity.
D. Due to the small size of the internal audit activity, having an external assessment once every seven years is acceptable.

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Answer: B