The CEO asked the chief audit executive (CAE) to follow up on the corrective actions to be taken on the findings reported by an external environmental audit agency. The internal audit activity had just completed an audit on the same subject prior to the external audit. Which of the following would be the most appropriate action for the CAE to take in this situation?
a. Give priority to the follow up of the internal audit engagement, as follow up on an external audit engagement is beyond the scope of the internal audit activity
b. Include the regulatory audit as part of the internal audit engagement follow up activity
c. Schedule follow up on the regulatory audit after consulting with the audit committee and obtaining their approval
d. Include the regulatory audit in the follow up internal audit engagement only if responsibility for the activity is included in the audit charter
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