Which of the following is not a reason for interacting with information systems staff when auditors design and implement concurrent auditing techniques?

a. The cooperation of information systems staff will be needed if the existence of concurrent auditing techniques is not to be disclosed to application system users

b. Assistance might be needed from the information systems staff to develop, implement, and maintain concurrent auditing techniques

c. Information systems staff might become users of concurrent auditing techniques for application system testing purposes

d. Information systems staff will need to notify auditors when changes are made to an application system in which a concurrent auditing technique is embedded