When Determining the Nature, Timing, and Extent of Follow Up

When determining the nature, timing, and extent of follow up, the chief audit executive considers all of the following factors except:

A) Significance of the reported observation or recommendation, degree of effort, and cost needed to correct the reported condition.
B) Impact that may result should the corrective action fail.
C) Authority and responsibility of the person required to take corrective action.
D) Complexity of the corrective action and time period involved.