A chief audit executive $($CAE$)$ for a very small internal audit department has just received a request from management to perform an audit of an extremely complex area in which the CAE and the department have no expertise. The nature of the audit engagement is within the scope of internal audit activities. Management has expressed a desire to have the engagement conducted in the very near future because of the high level of risk involved. Which of the following responses by the CAE would be in violation of the Standards?

A$.$Discuss with management the possibility of outsourcing the audit of this complex area.

B$.$Add an outside consultant to the audit staff to assist in the performance of the audit engagement.

C$.$Accept the audit engagement and begin immediately, since it is a high$-$risk area.

D$.$Discuss the timeline of the audit engagement with management to determine if sufficient time exists in which to develop appropriate expertise.