Which of the Following Would Be Least Likely to Help

Which of the following would be least likely to help you assess the integrity of management?

A) Interviews with human resources about its long-term disability provider.
B) Interviews about the reputation of the client, its management, directors, and key stakeholders with the previous auditor.
C) Interviews with management about its attitude to risk exposure.
D) Interviews with the prior auditor about the client's reasons for switching audit firms, if the company was previously audited.