During an Audit of Financial Contracts, an Internal Auditor Learns

During an audit of financial contracts, an internal auditor learns that a relative has a substantial loan with the organization. The auditor should:

A) Exclude the relative's information from the audited work and proceed with the audit engagement.
B) Proceed with the audit engagement but disclose in the engagement final communication that the relative is a customer.
C) Immediately withdraw from the audit engagement.
D) Notify management and the chief audit executive (CAE) and have the CAE determine whether the auditor should continue with the audit engagement.