A chief audit executive (CAE) a developing a work program for an upcoming engagement that will review an organization's small contracting services. When of the following would the CAT need to consider most when developing the work program? A. The contracting department's staffing changes within the last year B. The certifications held by the internal auditors assigned to the engagement C. The internal audit activity's increase n budget and staffing for the year D. The organization's recent changes to how it processes payments