In an organization with a large internal audit activity that has several audit teams performing engagements simultaneously which of the following tasks is an engagement supervisor most likely to perform during the planning phase of a new engagement? A. Establish a means for resolving any professional judgment differences over ethical issues that may arise during the engagement. B. Approve the engagement work program to ensure the program is designed to achieve the engagement objectives C. Evaluate whether the testing and results support the engagement results and conclusion D. Review the sample testing results for exceptions