An Internal Auditor Is Researching the Laws and Regulations Related

An internal auditor is researching the laws and regulations related to a city's grant program. Which of the following procedures is least relevant to this task?

A) Making inquiries of the audit committee about the nature of the grants.
B) Reviewing prior-year workpapers and asking officials if there have been any changes.
C) Reviewing applicable grant agreements.
D) Discussing the matter with the city's chief financial officer, legal counsel, or grant administrators.