The Audit Team Normally Advises the Auditee Immediately Upon the Discovery

The audit team normally advises the auditee immediately upon the discovery of a finding during an audit. Which of the following items is (are) valid reasons for taking this action?

A) If corrected immediately, the findings may be eliminated from the audit report. II. If corrected immediately, it shows genuine auditee interest in the objectives of the audit. III. If corrected immediately, it demonstrates the strength of an ongoing audit program.
B) I only
C) III only
D) II and III only
E) I, II and III