What is the GREATEST concern with this request?

An IS auditor submitted audit reports and scheduled a follow-up audit engagement with a client. The client has requested to engage the services of the same auditor to develop enhanced controls.

What is the GREATEST concern with this request?
A . It would require the approval of the audit manager.
B . It would be beyond the original audit scope.
C . It would a possible conflict of interest.
D . It would require a change to the audit plan.

Answer: C

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