All of the Following Are the Specific Aspects of Proper

All of the following are the Specific aspects of proper audit supervision EXCEPT:

A) Ensuring that staff auditors are qualified to perform their assignments and verifying that audit working papers adequately support audit findings, conclusions and recommendations.
B) Implemented adequate audit policies and procedures.
C) Approving the audit program and ensuring that it is followed, unless approved changes are made.
D) Providing clear and timely instructions to staff so audit objectives are achieved.