The Initial Planning of Where to Use Audit Data Analytics

The initial planning of where to use audit data analytics _______.

A) is typically left to the internal audit function
B) may involve significant audit partner and manager time, or it may be combined with a brainstorming session that involves all members of the audit team
C) is a legal question, and should be referred to the client's legal counsel
D) is determined solely by the audit partner in charge of the audit