An Organization Decides to Create an Internal Audit Function and Hires

An organization decides to create an internal audit function and hires a new chief audit executive (CAE) . Which of the following should the CAE first consider when developing the internal audit process?

A) Requirements of the external auditors to ensure an efficient coordination of audit effort.
B) Sufficient resources to adequately meet the needs of the annual audit plan.
C) Alignment of internal audit objectives with the organization's strategic plan.
D) An appropriate training plan for audit staff.