What approach should the CAE take for the upcoming financial statement controls audit?

A chief audit executive (CAE) recruited a few new internal auditors to reduce the resource gaps identified in this year’s internal audit plan. One of the new recruits has several years of experience with the organization. Ten months ago. she served as a senior supervisor in the finance department. However, for the past 10 months, she has been helping the organization with implementing a new IT system.

What approach should the CAE take for the upcoming financial statement controls audit?
A . Assign the new auditor to assist with conducting the fieldwork. but ensure that her work is reviewed by the CAE.
B. Assign the new auditor to assist with developing the audit program, but ensure that the audit program is executed by other audit staff.
C. Ensure that the new auditor’s previous manager, and other close former coworkers, are excused during the audit.
D. Ensure that the new auditor is responsible only for the supervisory review, but not the execution of the audit field work.

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Answer: C