In deciding whether to schedule the purchasing or the personnel department for an audit engagement, which of the following would be the least important factor?
a. There have been major changes in operations in one of the departments.
b. The audit staff has recently added an individual with expertise in one of the areas.
c. There are more opportunities to achieve operating benefits in one of the departments than in the other.
d. The potential for loss is significantly greater in one department than in the other.