Given the Scarcity of Internal Audit Resources, a Chief Audit

Given the scarcity of internal audit resources, a chief audit executive (CAE) decides not to schedule a follow-up of audit recommendations when developing engagement work schedules. Why does the CAE's decision violate the Standards?

A) It is not the CAE's responsibility to establish a process for a follow-up.
B) Lack of resources is not a sufficient reason to forgo a follow-up.
C) Follow-up actions should take priority over new engagements in scheduling.
D) When resources are scarce, the follow-up can be incorporated into the next engagement.