The Audit Committee Has Asked the Internal Audit Activity to Integrate

The audit committee has asked the internal audit activity to integrate data analytics into all work programs going forward. To accomplish this, which of the following describes the first step an audit team should take when planning for an audit?

A) Ensure that there are sufficient audit resources or train personnel in data analytics.
B) Obtain and assess as much data as possible for the audit.
C) Identify the business question or need, data required, and expected results.
D) Gain management's approval and willingness to accept audit findings based on data analytics.