An Organization's External Auditor Has Prepared a List of Risks

An organization's external auditor has prepared a list of risks and issues and has recommended to senior management that the internal audit activity focus on these items. Senior management has forwarded the list to the chief audit executive (CAE) . The CAE should:

A) Incorporate the external auditor's requirements into the internal audit plan.
B) Ignore the external auditor's requirements because they are outside of the internal audit activity's planned scope of work.
C) Consider the issues raised by the external auditor for possible inclusion in the planned scope of work.
D) Report the risks and issues to the audit committee for possible future attention.