After using the same public accounting firm for several years, the board of directors retained another public accounting firm to perform the annual financial audit in order to reduce the annual audit fee. The new firm has now proposed a one$-$time engagement relating to the cost$-$effectiveness of the various operations of the business. The chief audit executive has been asked to advise management in making a decision on the proposal. An argument can be made that the internal audit function is better able to perform such an engagement because

A$.$Internal auditors are required to be objective in performing engagements.

B$.$Engagement procedures used by internal auditors are different from those used by external auditors.

C$.$Internal auditors will not be vitally concerned with fraud and waste.

D$.$External auditors may not possess the same depth of understanding of the organization as the internal auditors.