An internal audit staffer has just completed an assessment of the engagement client's operating and financial controls. The staffer's preliminary conclusion is that controls are adequately designed to achieve management's operating and financial objectives. The staffer's next step is to A. Present his or her findings to the chief audit executive. B. Prepare a preliminary report on internal controls for presentation to the board. C. Report his or her results to the auditor in charge. D. Prepare a plan for testing internal controls