13.29 Consider the following decision-making problem and structure it using the framework presented in this chapter. "We employ 20 full-time internal auditors who review internal operations for quality and efficiency and do much of the compliance work prior to our annual audit by a Big 4 firm. The auditors report directly to me as the CFO. I know that many similar firms have outsourced the internal audit function to Big 4 firms or others that specialize in internal auditing. They do so primarily for cost savings, but I am concerned about loss of control, quality, and sensitive information that might be leaked to competitors. We also use internal auditing as a management-training program, where fast-track managers get wide exposure to all parts of the company. How do we get that training if we outsource internal auditing?"