$1.$ Your organization has selected you to develop an internal audit activity. Your approach will most likely be to hire:

A$.$ internal auditors each of whom possess the skills required to handle all engagements.

B$.$ inexperienced personnel and train them the way the organization wants them trained.

C$.$ degreed accountants because most internal audit work is accounting related.

D$.$ internal auditors who collectively have the knowledge and skills needed to perform the responsibilities of the internal audit activities.