The Chief Audit Executive Established an Internal Audit Activity (IAA)

The chief audit executive established an internal audit activity (IAA) performance standard requiring all audit reports to be issued within 48 hours of the exit meeting with the client. Which of the following describes an exit meeting strategy that would best help the IAA meet this performance standard?

A) The objective of the exit meeting is to reach agreement on audit observations.
B) The objective of the exit meeting is to solicit action plans for audit observations.
C) The objective of the exit meeting is to confirm final details of fieldwork.
D) The objective of the exit meeting is to confirm understanding of audit results