An Internal Auditor Has Been Assigned to Facilitate a Risk

An internal auditor has been assigned to facilitate a risk and control self-assessment for the finance group. Which of the following is the most appropriate role that she should assume when facilitating the workshop?

A) Express an opinion on the participants' inputs and conclusions as the assessment progresses.
B) Provide appropriate techniques and guidelines on how the exercise should be undertaken.
C) Evaluate and report on all issues that may be uncovered during the exercise.
D) Screen and vet participants so that the most appropriate candidates are selected to participate in the exercise.