Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?

Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?
A . A review of audit staff education and training records.
B . Information about the audit staff size and composition of comparable organizations.
C . Results from discussions of audit needs with executive management and the audit committee.
D . The results of the audit staff’s most recent performance reviews.

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Answer: C