An Organization That Outsources Much of Its Internal Audit Work

An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?

A) External industry associate that performed a similar review for a supplier of the organization.
B) A team from an independent entity that previously employed the chief audit executive of the organization.
C) A team under the direction of the organization's chief audit executive with validation by a former manager of the internal audit activity.
D) The same external service provider because of its competency and experience with the organization.