An Internal Auditor Is Discussing an Audit Problem with an Engagement

An internal auditor is discussing an audit problem with an engagement client. While listening to the client, the internal auditor should:

A) Prepare a response to the client.
B) Take mental notes on the speaker's nonverbal communication, as it is more important than what is being said.
C) Make sure that all details, as well as the main ideas of the client, are remembered.
D) Integrate the incoming information from the client with information that is already known.