All of the Following Are the Factors on Which Audit

All of the following are the factors on which audit work schedules may be based on EXCEPT:

A) The length of time since the area was last audited and the extent and type of findings in the last audit.
B) Audits prioritized based on assessment of the degree of risk of potential loss (such as potential loss of dollars, lives, or of public trust) associated with the audit area.
C) Audit work scheduled (e.g., activities to be audited, time frames for audit, resource estimates) .
D) The occurrence of major recent changes in operations, programs, systems, or controls and the availability of audit staff resources.