ABC Consulting has been engaged to perform an audit for a new client, XYZ Manufacturing. ABC is contemplating the use of resources from XYZ's internal audit team to streamline the audit process. XYZ Manufacturing's internal audit team consists of three individuals, all of whom hold professional certifications and have prior experience in public accounting firms. XYZ Manufacturing enforces a policy requiring its internal auditors to spend two out of every five years working within the internal audit team before rotating back to their regular roles within the finance department. Required a) What factors should ABC Consulting consider when determining whether or not it can utilize the skills of XYZ Manufacturing's internal audit team for the audit engagement