A Chief Audit Executive (CAE) of a Major Retailer Has

A chief audit executive (CAE) of a major retailer has engaged an independent firm of information security specialists to perform specialized internal audit activities. The CAE can rely on the specialists' work only if it is:

A) Performed in accordance with the terms of the contract.
B) Carried out in accordance with the Standards.
C) Performed under the supervision of the information technology department.
D) Carried out using standard review procedures for retailers.