A. Include the engineering department on the audit plan, use the available internal audit resources to conduct the review, and exclude procedures that cannot be adequately assessed.

B. Advise management to accept the assessed risk until the internal auditors are able to review the area adequately.

C. Recruit internal auditors with the required competencies and wait until they are employed before including this audit on the internal audit plan.

D. Proceed with a review of the engineering department but supplement the internal audit team with nonauditors from an external engineering company who have the required skills to assist